Protest 894055-G of Butler Bros.

U.S. Customs Court

Protest 894055-G of Butler Bros.

10 Cust. Ct. 354

CourtUnited States Customs Court

DecidedDecember 16, 1942

DocketNo. 47806

StatusPublished

This text of 10 Cust. Ct. 354 (Protest 894055-G of Butler Bros.) 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 894055-G of Butler Bros., 10 Cust. Ct. 354 (cusc 1942).

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Opinion

Opinion by

Tilson, J.

In accordance with stipulation of counsel the antimony articles in question were held dutiable as household utensils, not plated, at 40 percent under paragraph 339 as claimed. It was further stipulated that certain of the merchandise in question consists of metal animal figures, chains, and mechanical pencils similar to those involved in Woolworth v. United States (26 C. C. P. A. 221, C. A. D. 20). In accordance therewith the metal figures and chains were held dutiable as household utensils at 40 percent under paragraph 339, and the pencils were held dutiable under paragraph 1550, at the same rates as those imposed by the collector.

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Opinion by

Tilson, J.

In accordance with stipulation of counsel the antimony articles in question were held dutiable as household utensils, not plated, at 40 percent under paragraph 339 as claimed. It was further stipulated that certain of the merchandise in question consists of metal animal figures, chains, and mechanical pencils similar to those involved in Woolworth v. United States (26 C. C. P. A. 221, C. A. D. 20). In accordance therewith the metal figures and chains were held dutiable as household utensils at 40 percent under paragraph 339, and the pencils were held dutiable under paragraph 1550, at the same rates as those imposed by the collector.

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Bluebook (online)

10 Cust. Ct. 354, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-894055-g-of-butler-bros-cusc-1942.