Protest 824352-G of New York Merchandise Co.

U.S. Customs Court

Protest 824352-G of New York Merchandise Co.

10 Cust. Ct. 413

CourtUnited States Customs Court

DecidedMarch 6, 1943

DocketNo. 48078

StatusPublished

This text of 10 Cust. Ct. 413 (Protest 824352-G of New York Merchandise 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 824352-G of New York Merchandise Co., 10 Cust. Ct. 413 (cusc 1943).

Pincite

Opinion

Opinion by

Tilson, J.

In accordance with stipulation of counsel the merchandise in question was held dutiable as follows: (1) Savings banks at 40 percent under paragraph 339 as household utensils, following Abstract 38680; (2) brass base shells 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); (3) marcel, irons as household utensils at 40 percent under paragraph 339 on the authority of Abstract 38680; and (4) savings banks at 40 percent under paragraph 339, as hollow ware, following Abstract 42749. Protest sustained in part.

Free access — add to your briefcase to read the full text and ask questions with AI

Opinion by

Tilson, J.

In accordance with stipulation of counsel the merchandise in question was held dutiable as follows: (1) Savings banks at 40 percent under paragraph 339 as household utensils, following Abstract 38680; (2) brass base shells 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); (3) marcel, irons as household utensils at 40 percent under paragraph 339 on the authority of Abstract 38680; and (4) savings banks at 40 percent under paragraph 339, as hollow ware, following Abstract 42749. Protest sustained in part.

Cite This Page — Counsel Stack

Bluebook (online)

10 Cust. Ct. 413, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-824352-g-of-new-york-merchandise-co-cusc-1943.

Opinion

Related

Cite This Page — Counsel Stack