Protest 810786-G of New York Mdse. Co.

U.S. Customs Court

Protest 810786-G of New York Mdse. Co.

10 Cust. Ct. 413

CourtUnited States Customs Court

DecidedMarch 6, 1943

DocketNo. 48077

StatusPublished

This text of 10 Cust. Ct. 413 (Protest 810786-G of New York Mdse. 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 810786-G of New York Mdse. Co., 10 Cust. Ct. 413 (cusc 1943).

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Opinion

Opinion by

Tilson, J.

In accordance with stipulation of counsel the thimbles, atomizers, powder boxes, and marcel irons, in question were held dutiable as household utensils at 40 percent under paragraph 33.9 following Abstract 29990, Irving W. Rice Co. v. United States (T. D. 49373), Viking Trading Co. v. United States (2 Cust. Ct. 237, C. D. 132), and Abstract 38680; and the brass base shells were held dutiable at 35 percent under paragraph 353 as parts of articles- having as an essential feature an electrical element or device, such as signs, following New York Merchandise Co., Inc. v. United States, (8 Cust. Ct. 209, C. D. 607). Protest sustained in part.

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Opinion by

Tilson, J.

In accordance with stipulation of counsel the thimbles, atomizers, powder boxes, and marcel irons, in question were held dutiable as household utensils at 40 percent under paragraph 33.9 following Abstract 29990, Irving W. Rice Co. v. United States (T. D. 49373), Viking Trading Co. v. United States (2 Cust. Ct. 237, C. D. 132), and Abstract 38680; and the brass base shells were held dutiable at 35 percent under paragraph 353 as parts of articles- having as an essential feature an electrical element or device, such as signs, following New York Merchandise Co., Inc. v. United States, (8 Cust. Ct. 209, C. D. 607). Protest sustained in part.

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10 Cust. Ct. 413, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-810786-g-of-new-york-mdse-co-cusc-1943.

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