Protest 80472-K of Nippon Dry Goods Co.

U.S. Customs Court

Protest 80472-K of Nippon Dry Goods Co.

18 Cust. Ct. 187

United States Customs Court·Decided May 1, 1947·No. No. 51678·Published

Opinion

Opinion by

Tilson, J.

The record showed that item “23/4 200 dzs. Emfc’d Rayon Thread Crochet Baby Shoes” consists of footwear with a distinct line of demarcation between the upper and the sole. The Government submitted that this merchandise falls within the provisions of paragraph 1530 (e). Upon the established facts and following United States v. Kahn (13 Ct. Cust. Appls. 57, T. D. 40881) the claim of the plaintiff was sustained.

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Opinion by

Tilson, J.

The record showed that item “23/4 200 dzs. Emfc’d Rayon Thread Crochet Baby Shoes” consists of footwear with a distinct line of demarcation between the upper and the sole. The Government submitted that this merchandise falls within the provisions of paragraph 1530 (e). Upon the established facts and following United States v. Kahn (13 Ct. Cust. Appls. 57, T. D. 40881) the claim of the plaintiff was sustained.

Protest 80472-K of Nippon Dry Goods Co., 18 Cust. Ct. 187 (cusc 1947).

Pincite

18 Cust. Ct. 187 (Protest 80472-K of Nippon Dry Goods Co.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Opinion

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