Protest 957185-G of N. Y. Merchandise Co.

U.S. Customs Court

Protest 957185-G of N. Y. Merchandise Co.

10 Cust. Ct. 368

CourtUnited States Customs Court

DecidedJanuary 6, 1943

DocketNo. 47887

StatusPublished

This text of 10 Cust. Ct. 368 (Protest 957185-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 957185-G of N. Y. Merchandise Co., 10 Cust. Ct. 368 (cusc 1943).

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Opinion

Opinion by

Tilson, J.

In accordance with stipulation of counsel the merchandise in question was held dutiable as follows: (1) Marcel irons at 40 percent under paragraph 339 as household utensils, following Abstract 38680; (2) brass base shells at 35 percent under paragraph 353 as articles having as an essential feature an electrical element or device, such as signs, following New York Merchandise Co. v. United States (8 Cust. Ct. 209, C. D. 607); and (3) dime banks as hollow ware at 40 percent under paragraph 339, following Abstract 42749.

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Opinion by

Tilson, J.

In accordance with stipulation of counsel the merchandise in question was held dutiable as follows: (1) Marcel irons at 40 percent under paragraph 339 as household utensils, following Abstract 38680; (2) brass base shells at 35 percent under paragraph 353 as articles having as an essential feature an electrical element or device, such as signs, following New York Merchandise Co. v. United States (8 Cust. Ct. 209, C. D. 607); and (3) dime banks as hollow ware at 40 percent under paragraph 339, following Abstract 42749.

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10 Cust. Ct. 368, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-957185-g-of-n-y-merchandise-co-cusc-1943.

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