Protest 957042-G of N. Y. Merchandise Co.

U.S. Customs Court

Protest 957042-G of N. Y. Merchandise Co.

10 Cust. Ct. 359

CourtUnited States Customs Court

DecidedDecember 23, 1942

DocketNo. 47837

StatusPublished

This text of 10 Cust. Ct. 359 (Protest 957042-G of N. Y. 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 957042-G of N. Y. Merchandise Co., 10 Cust. Ct. 359 (cusc 1942).

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Opinion

Opinion by

Tilson, J.

In accordance with stipulation of counsel and on the authority of New York Merchandise Co., Inc. v. United States (8 Cust. Ct. 209, C. D. 607) the brass base shells in question were held dutiable as parts of articles having as an essentia] feature an electrical element or device, such as signs, at 35 percent under paragraph 353. Tape measures, used chiefly in the household for utilitarian purposes, similar to those the subject of Abstract 43372', were held dutiable at 40 percent under paragraph 339, as stipulated.

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Opinion by

Tilson, J.

In accordance with stipulation of counsel and on the authority of New York Merchandise Co., Inc. v. United States (8 Cust. Ct. 209, C. D. 607) the brass base shells in question were held dutiable as parts of articles having as an essentia] feature an electrical element or device, such as signs, at 35 percent under paragraph 353. Tape measures, used chiefly in the household for utilitarian purposes, similar to those the subject of Abstract 43372', were held dutiable at 40 percent under paragraph 339, as stipulated.

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10 Cust. Ct. 359, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-957042-g-of-n-y-merchandise-co-cusc-1942.

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