Protest 774695-G of American Import Co.

U.S. Customs Court

Protest 774695-G of American Import Co.

9 Cust. Ct. 382

CourtUnited States Customs Court

DecidedJuly 13, 1942

DocketNo. 47393

StatusPublished

This text of 9 Cust. Ct. 382 (Protest 774695-G of American Import Co.) 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 774695-G of American Import Co., 9 Cust. Ct. 382 (cusc 1942).

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Opinion

Opinion by

Walker, J.

The sample consists of a crude imitation of a gijn, having a crank, and a clapper, which makes a noise as the crank is turned. Plaintiff’s witness, in charge of sales for the plaintiff company, testified that he sold such articles at wholesale to dealers or merchants who handle carnival goods; that he had seen them used at New Year’s Eve parties, Hallowe’en parties, and at the Sacramento Fair; and that at the latter place he observed only children using them but was unable to say on the other occasions whether they were used by children or adults. On the record, presented it was held that the plaintiff has failed to overcome by competent material evidence the presumption of correctness of the collector that the articles are used for the amusement of children. The protest was therefore overruled.

Dallinger, J., concurring.

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Opinion by

Walker, J.

The sample consists of a crude imitation of a gijn, having a crank, and a clapper, which makes a noise as the crank is turned. Plaintiff’s witness, in charge of sales for the plaintiff company, testified that he sold such articles at wholesale to dealers or merchants who handle carnival goods; that he had seen them used at New Year’s Eve parties, Hallowe’en parties, and at the Sacramento Fair; and that at the latter place he observed only children using them but was unable to say on the other occasions whether they were used by children or adults. On the record, presented it was held that the plaintiff has failed to overcome by competent material evidence the presumption of correctness of the collector that the articles are used for the amusement of children. The protest was therefore overruled.

Dallinger, J., concurring.

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Bluebook (online)

9 Cust. Ct. 382, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-774695-g-of-american-import-co-cusc-1942.