Protest 854-K of Goldfarb Novelty Co.

U.S. Customs Court

Protest 854-K of Goldfarb Novelty Co.

7 Cust. Ct. 310

CourtUnited States Customs Court

DecidedNovember 5, 1941

DocketNo. 46537

StatusPublished

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

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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.

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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.

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Bluebook (online)

7 Cust. Ct. 310, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-854-k-of-goldfarb-novelty-co-cusc-1941.