Protest 835078-G of New York Mdse. Co.

U.S. Customs Court

Protest 835078-G of New York Mdse. Co.

9 Cust. Ct. 436

CourtUnited States Customs Court

DecidedOctober 26, 1942

DocketNo. 47674

StatusPublished

This text of 9 Cust. Ct. 436 (Protest 835078-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.

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Protest 835078-G of New York Mdse. Co., 9 Cust. Ct. 436 (cusc 1942).

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Opinion

Opinion by

Dallinger, J.

In accordance with stipulation of counsel that the paperweights in question are chiefly used in the household for utilitarian purposes, the claim at 40 percent under paragraph 339 was sustained on the authority of Woolworth v. United States (26 C. C. P. A. 221, C. A. D. 20). Brass base shells similar to those the subject of Abstract 37615 were held dutiable as articles having as an essential feature an electrical element or device, such as signs, at 35 percent under paragraph 353, as claimed.

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Opinion by

Dallinger, J.

In accordance with stipulation of counsel that the paperweights in question are chiefly used in the household for utilitarian purposes, the claim at 40 percent under paragraph 339 was sustained on the authority of Woolworth v. United States (26 C. C. P. A. 221, C. A. D. 20). Brass base shells similar to those the subject of Abstract 37615 were held dutiable as articles having as an essential feature an electrical element or device, such as signs, at 35 percent under paragraph 353, as claimed.

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9 Cust. Ct. 436, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-835078-g-of-new-york-mdse-co-cusc-1942.