Protest 923027-G/87082 of Oscar Leistner, Inc.

9 Cust. Ct. 414
United States Customs Court·Decided September 16, 1942·No. No. 47553·Published

Opinion

Opinion by

Dallinger, J.

In accordance with stipulation of counsel and on the authority of Minami v. United States (1 Cust. Ct. 307, C. D. 72) the wreaths in question were held dutiable at 35 percent under paragraph 353 as articles having as an essential feature an electrical element or device, such as signs. The protest was therefore sustained as to that claim.

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Protest 923027-G/87082 of Oscar Leistner, Inc., 9 Cust. Ct. 414 (cusc 1942).

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Related

M. Minami & Co. v. United States
1 Cust. Ct. 307 (U.S. Customs Court, 1938)