Protest 80472-K of Nippon Dry Goods Co.

U.S. Customs Court

Protest 80472-K of Nippon Dry Goods Co.

18 Cust. Ct. 187

CourtUnited States Customs Court

DecidedMay 1, 1947

DocketNo. 51678

StatusPublished

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

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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.

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Bluebook (online)

18 Cust. Ct. 187, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-80472-k-of-nippon-dry-goods-co-cusc-1947.

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