Protest 923027-G/87082 of Oscar Leistner, Inc.
9 Cust. Ct. 414
This text of 9 Cust. Ct. 414 (Protest 923027-G/87082 of Oscar Leistner, Inc.) 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 923027-G/87082 of Oscar Leistner, Inc., 9 Cust. Ct. 414 (cusc 1942).
Opinion
Opinion by
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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Related
M. Minami & Co. v. United States
1 Cust. Ct. 307 (U.S. Customs Court, 1938)
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9 Cust. Ct. 414, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-923027-g87082-of-oscar-leistner-inc-cusc-1942.