Protest 660769-G of Guth

U.S. Customs Court

Protest 660769-G of Guth

6 Cust. Ct. 642

CourtUnited States Customs Court

DecidedMay 19, 1941

DocketNo. 45851

StatusPublished

This text of 6 Cust. Ct. 642 (Protest 660769-G of Guth) is published on Counsel Stack Legal Research, covering United States Customs Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Protest 660769-G of Guth, 6 Cust. Ct. 642 (cusc 1941).

Pincite

Opinion

Opinion by

Dallinger, J.

On the agreed facts the flasks in question were held dutiable as hollow ware at 40 percent under paragraph 339. Abstract 40514 followed. On the record it was found that the plaintiff failed to prove that the tape measures or rules in question are chiefly used in homes. It was held that the tape measure, which consists of a steel case with a flexible steel band enclosed, is properly dutiable under the eo nomine provision for rules in paragraph 396, Tariff Act of 1930, at 35 percent. As to these items the protest was overruled without affirming the action of the collector.

Free access — add to your briefcase to read the full text and ask questions with AI

Opinion by

Dallinger, J.

On the agreed facts the flasks in question were held dutiable as hollow ware at 40 percent under paragraph 339. Abstract 40514 followed. On the record it was found that the plaintiff failed to prove that the tape measures or rules in question are chiefly used in homes. It was held that the tape measure, which consists of a steel case with a flexible steel band enclosed, is properly dutiable under the eo nomine provision for rules in paragraph 396, Tariff Act of 1930, at 35 percent. As to these items the protest was overruled without affirming the action of the collector.

Cite This Page — Counsel Stack

Bluebook (online)

6 Cust. Ct. 642, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-660769-g-of-guth-cusc-1941.