Protest 854-K of Goldfarb Novelty Co.

U.S. Customs Court

Protest 854-K of Goldfarb Novelty Co.

7 Cust. Ct. 310

United States Customs Court·Decided November 5, 1941·No. No. 46537·Published

Opinion

Opinion by

Walker, J.

The sample was found to consist of a small base, approximately 1){ inches by 3 inches, on which a miniature representation of a slide is erected, small figures of kittens being fastened to the base and slide in various positions showing them engaged in climbing the ladder to the slide, sliding, etc. ■ There is nothing movable about the articles. A witness for the plaintiff testified that the articles are used as ornaments on shelves or china closets and are not used for the amusement of children. This was corroborated by the sample. In accordance therewith the merchandise was held dutiable as a manufacture in chief value of celluloid at 60 percent under paragraph 31 as claimed.

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

Opinion by

Walker, J.

The sample was found to consist of a small base, approximately 1){ inches by 3 inches, on which a miniature representation of a slide is erected, small figures of kittens being fastened to the base and slide in various positions showing them engaged in climbing the ladder to the slide, sliding, etc. ■ There is nothing movable about the articles. A witness for the plaintiff testified that the articles are used as ornaments on shelves or china closets and are not used for the amusement of children. This was corroborated by the sample. In accordance therewith the merchandise was held dutiable as a manufacture in chief value of celluloid at 60 percent under paragraph 31 as claimed.

Protest 854-K of Goldfarb Novelty Co., 7 Cust. Ct. 310 (cusc 1941).

Pincite

7 Cust. Ct. 310 (Protest 854-K of Goldfarb Novelty Co.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.