Protest 872799-G of Cunard White Star, Ltd.

U.S. Customs Court

Protest 872799-G of Cunard White Star, Ltd.

3 Cust. Ct. 445

United States Customs Court·Decided October 17, 1939·No. No. 42472·Published

Opinion

[446] Opinion by

Dallinger, J.

It appeared that the imported miniature steamship is a model of the Queen Mary. It was held that the importation is not an entirety. The proof established that the model is composed in chief value of wood. It was, therefore, held dutiable at 33% percent under paragraph 412. From the evidence it was found that the show case is in chief value of glass and as such properly dutiable as classified at 50 percent under paragraph 230.

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[446] Opinion by

Dallinger, J.

It appeared that the imported miniature steamship is a model of the Queen Mary. It was held that the importation is not an entirety. The proof established that the model is composed in chief value of wood. It was, therefore, held dutiable at 33% percent under paragraph 412. From the evidence it was found that the show case is in chief value of glass and as such properly dutiable as classified at 50 percent under paragraph 230.

Protest 872799-G of Cunard White Star, Ltd., 3 Cust. Ct. 445 (cusc 1939).

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