Protest 81714-K of Pressner

U.S. Customs Court

Protest 81714-K of Pressner

10 Cust. Ct. 428

CourtUnited States Customs Court

DecidedMarch 27, 1943

DocketNo. 48152

StatusPublished

This text of 10 Cust. Ct. 428 (Protest 81714-K of Pressner) 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 81714-K of Pressner, 10 Cust. Ct. 428 (cusc 1943).

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Opinion

Opinion by

Tilson, J.

Three samples of the imported pencil sharpeners were analyzed by the Government chemist. His report showed the lead content to be 76.1, 77.0, and 76.8 percent, respectively. The examiner under whose supervision the merchandise was passed testified "that lead is the component of chief value.” The pencil sharpeners were therefore held dutiable at 3 cents per pound, but not less than 22)4 nor more than 4b percent ad valorem, under the provision- for “articles or wares not specially provided for, if composed wholly or in chief value of lead, but not plated with platinum, gold, or silver, or colored with gold lacquer, whether wholly or partly manufactured” in paragraph 397 as amended by the United Kingdom Trade Agreement (T. D. 49753). The protest was sustained to this extent.

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Opinion by

Tilson, J.

Three samples of the imported pencil sharpeners were analyzed by the Government chemist. His report showed the lead content to be 76.1, 77.0, and 76.8 percent, respectively. The examiner under whose supervision the merchandise was passed testified "that lead is the component of chief value.” The pencil sharpeners were therefore held dutiable at 3 cents per pound, but not less than 22)4 nor more than 4b percent ad valorem, under the provision- for “articles or wares not specially provided for, if composed wholly or in chief value of lead, but not plated with platinum, gold, or silver, or colored with gold lacquer, whether wholly or partly manufactured” in paragraph 397 as amended by the United Kingdom Trade Agreement (T. D. 49753). The protest was sustained to this extent.

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Bluebook (online)

10 Cust. Ct. 428, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-81714-k-of-pressner-cusc-1943.