Protest 835078-G of New York Mdse. Co.

U.S. Customs Court

Protest 835078-G of New York Mdse. Co.

9 Cust. Ct. 436

United States Customs Court·Decided October 26, 1942·No. No. 47674·Published

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.

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

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9 Cust. Ct. 436 (Protest 835078-G of New York Mdse. Co.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.