Protest 874729-G of Horni Signal Mfg. Co.

U.S. Customs Court

Protest 874729-G of Horni Signal Mfg. Co.

1 Cust. Ct. 522

CourtUnited States Customs Court

DecidedDecember 7, 1938

DocketNo. 40039

StatusPublished

This text of 1 Cust. Ct. 522 (Protest 874729-G of Horni Signal Mfg. 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 874729-G of Horni Signal Mfg. Co., 1 Cust. Ct. 522 (cusc 1938).

Pincite

Opinion

Opinion by

Sullivan, J.

While the merchandise was invoiced as glass balls it was found not to be exactly globular. The exhibit resembles two half globes of different diameters joined in the center. From the testimony it was found that in its imported condition the article does not illuminate, either by reflection or otherwise. When finished it becomes an article that reflects light. On the authority of Petrocelli v. United States (T. D. 46269) it was held not to be dutiable under paragraph 218 (c). The claim at 50 percent under paragraph 230 (d) was sustained. Solomon v. United States (13 Ct. Cust. Appls. 353, T. D. 41256) cited.

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

Opinion by

Sullivan, J.

While the merchandise was invoiced as glass balls it was found not to be exactly globular. The exhibit resembles two half globes of different diameters joined in the center. From the testimony it was found that in its imported condition the article does not illuminate, either by reflection or otherwise. When finished it becomes an article that reflects light. On the authority of Petrocelli v. United States (T. D. 46269) it was held not to be dutiable under paragraph 218 (c). The claim at 50 percent under paragraph 230 (d) was sustained. Solomon v. United States (13 Ct. Cust. Appls. 353, T. D. 41256) cited.

Cite This Page — Counsel Stack

Bluebook (online)

1 Cust. Ct. 522, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-874729-g-of-horni-signal-mfg-co-cusc-1938.

Opinion

Related

Cite This Page — Counsel Stack