Protest 936217-G of New York Merchandise Co.

U.S. Customs Court

Protest 936217-G of New York Merchandise Co.

10 Cust. Ct. 415

CourtUnited States Customs Court

DecidedMarch 10, 1943

DocketNo. 48085

StatusPublished

This text of 10 Cust. Ct. 415 (Protest 936217-G of New York Merchandise 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.

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Protest 936217-G of New York Merchandise Co., 10 Cust. Ct. 415 (cusc 1943).

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Opinion

Opinion by

TiLsojN, J.

In accordance with stipulation of counsel the merchandise in question was held dutiable as follows: (1) Brass base shells at 35 percent under paragraph 353, as parts of articles having as an essential feature an electrical element or device, such as signs, following New York Merchandise Co., Inc. v. United States (8 Cust. Ct. 209, C. D. 607); (2) paperweights at 40 percent under paragraph 339, as household utensils, on the authority of F. W. Woolworth Co. v. United States (26 C. C. P. A. 221, C. A. D. 20); (3) banks similar to those the subject of Abstract 42749 at 40 percent under paragraph 339 as hollow ware; and (4) banks similar to those the subject of Abstract 38680 at 40 percent under paragraph 339 as household utensils. Protest sustained in part.

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Opinion by

TiLsojN, J.

In accordance with stipulation of counsel the merchandise in question was held dutiable as follows: (1) Brass base shells at 35 percent under paragraph 353, as parts of articles having as an essential feature an electrical element or device, such as signs, following New York Merchandise Co., Inc. v. United States (8 Cust. Ct. 209, C. D. 607); (2) paperweights at 40 percent under paragraph 339, as household utensils, on the authority of F. W. Woolworth Co. v. United States (26 C. C. P. A. 221, C. A. D. 20); (3) banks similar to those the subject of Abstract 42749 at 40 percent under paragraph 339 as hollow ware; and (4) banks similar to those the subject of Abstract 38680 at 40 percent under paragraph 339 as household utensils. Protest sustained in part.

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10 Cust. Ct. 415, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-936217-g-of-new-york-merchandise-co-cusc-1943.

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