Protest 944027-G of Duck

U.S. Customs Court

Protest 944027-G of Duck

1 Cust. Ct. 398

CourtUnited States Customs Court

DecidedSeptember 15, 1938

DocketNo. 39363

StatusPublished

This text of 1 Cust. Ct. 398 (Protest 944027-G of Duck) 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 944027-G of Duck, 1 Cust. Ct. 398 (cusc 1938).

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Opinion

Opinion by

Kincheloe, J.

It is contended that the total thickness of the 12 sheets and top cover, constituting the pads or calendars, should be taken as the thickness for dutiable purposes instead of the thickness of the individual sheets in said pad. It was held that the 12 sheets with the top page constituting the article is an article in itself under paragraph 1406 and cannot be said to be mounted or pasted on paper, cardboard, or other material. Nippon v. United States (12 Ct. Cust. Appls. 5, T. D. 39887) noted. The protest was therefore overruled.

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Opinion by

Kincheloe, J.

It is contended that the total thickness of the 12 sheets and top cover, constituting the pads or calendars, should be taken as the thickness for dutiable purposes instead of the thickness of the individual sheets in said pad. It was held that the 12 sheets with the top page constituting the article is an article in itself under paragraph 1406 and cannot be said to be mounted or pasted on paper, cardboard, or other material. Nippon v. United States (12 Ct. Cust. Appls. 5, T. D. 39887) noted. The protest was therefore overruled.

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Bluebook (online)

1 Cust. Ct. 398, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-944027-g-of-duck-cusc-1938.

Opinion

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