Protest 844419-G of N. Y. Merchandise Co.

U.S. Customs Court

Protest 844419-G of N. Y. Merchandise Co.

10 Cust. Ct. 440

CourtUnited States Customs Court

DecidedApril 21, 1943

DocketNo. 48215

StatusPublished

This text of 10 Cust. Ct. 440 (Protest 844419-G of N. Y. 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 844419-G of N. Y. Merchandise Co., 10 Cust. Ct. 440 (cusc 1943).

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Opinion

Opinion by

Lawrence, J.

The court found that the money boxes and savings boxes in question are similar to those in Abstract 38680 and that the brass base shells are similar to those in New York Merchandise Co., Inc. v. United States (8 Cust. Ct. 209, C. D. 607), the records in which cases were incorporated herein. In accordance therewith the money boxes and savings boxes were held dutiable as household utensils at 40 percent under paragraph 339 and the brass base shells as articles having as an essential feature an electrical element or device, such as signs, at 35 percent under paragraph 353. Those claims were therefore sustained.

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Opinion by

Lawrence, J.

The court found that the money boxes and savings boxes in question are similar to those in Abstract 38680 and that the brass base shells are similar to those in New York Merchandise Co., Inc. v. United States (8 Cust. Ct. 209, C. D. 607), the records in which cases were incorporated herein. In accordance therewith the money boxes and savings boxes were held dutiable as household utensils at 40 percent under paragraph 339 and the brass base shells as articles having as an essential feature an electrical element or device, such as signs, at 35 percent under paragraph 353. Those claims were therefore sustained.

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Bluebook (online)

10 Cust. Ct. 440, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-844419-g-of-n-y-merchandise-co-cusc-1943.

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