Protest 959070-G of Abercrombie & Fitch Co.

U.S. Customs Court

Protest 959070-G of Abercrombie & Fitch Co.

3 Cust. Ct. 438

United States Customs Court·Decided October 13, 1939·No. No. 42425·Published

Opinion

Opinion by

McClelland, P. J.

It was stipulated that the cases in question are in chief value of leather and are intended to accommodate a fishing rod and landing net, fly books, fly boxes, and various articles of fishing tackle of the smaller kind. The court held that it would be an unreasonable stretch to say that these cases, evidently designed and used as containers for fishing tackle, were themselves classifiable as fishing tackle. The claim under the provision for cases in chief value of leather at 35 percent under paragraph 1531 was therefore sustained.

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Opinion by

McClelland, P. J.

It was stipulated that the cases in question are in chief value of leather and are intended to accommodate a fishing rod and landing net, fly books, fly boxes, and various articles of fishing tackle of the smaller kind. The court held that it would be an unreasonable stretch to say that these cases, evidently designed and used as containers for fishing tackle, were themselves classifiable as fishing tackle. The claim under the provision for cases in chief value of leather at 35 percent under paragraph 1531 was therefore sustained.

Protest 959070-G of Abercrombie & Fitch Co., 3 Cust. Ct. 438 (cusc 1939).

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3 Cust. Ct. 438 (Protest 959070-G of Abercrombie & Fitch Co.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.