Protest 931042-G of Milnor, Inc.

U.S. Customs Court

Protest 931042-G of Milnor, Inc.

5 Cust. Ct. 306

United States Customs Court·Decided September 9, 1940·No. No. 44269·Published

Opinion

Opinion by

Evans, J.

From the evidence it was found that the dolls in question are purchased by adults to be used as representative of Japan in displays of dolls from different countries. The doll in question stands on a pedestal attached to a base. It is not used by children as a toy doll. It appeared that the component material of chief value is artificial silk, which is not one of the products provided for in paragraph 31 but is covered by schedule 13. The protest was overruled.

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Opinion by

Evans, J.

From the evidence it was found that the dolls in question are purchased by adults to be used as representative of Japan in displays of dolls from different countries. The doll in question stands on a pedestal attached to a base. It is not used by children as a toy doll. It appeared that the component material of chief value is artificial silk, which is not one of the products provided for in paragraph 31 but is covered by schedule 13. The protest was overruled.

Protest 931042-G of Milnor, Inc., 5 Cust. Ct. 306 (cusc 1940).

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