Protest 945893-G of Headon

U.S. Customs Court

Protest 945893-G of Headon

2 Cust. Ct. 612

United States Customs Court·Decided March 10, 1939·No. No. 40803·Published

Opinion

Opinion by

Cline, J.

The plaintiff testified that he purchased 55 sketches in France for use in his studio to give him ideas and inspiration, and that they -were not for sale. It did not appear that the sketches were incapable of being marked or that marking would injure them. It was held that the statute does not contemplate the exception of articles from the marking requirements merely because they are not imported for resale. The protest was therefore overruled. Lorillard v. United States (24 C. C. P. A. 90, T. D. 48412) cited.

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Opinion by

Cline, J.

The plaintiff testified that he purchased 55 sketches in France for use in his studio to give him ideas and inspiration, and that they -were not for sale. It did not appear that the sketches were incapable of being marked or that marking would injure them. It was held that the statute does not contemplate the exception of articles from the marking requirements merely because they are not imported for resale. The protest was therefore overruled. Lorillard v. United States (24 C. C. P. A. 90, T. D. 48412) cited.

Protest 945893-G of Headon, 2 Cust. Ct. 612 (cusc 1939).

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