Protest 964547-G of New York Merchandise Co.

U.S. Customs Court

Protest 964547-G of New York Merchandise Co.

9 Cust. Ct. 446

CourtUnited States Customs Court

DecidedNovember 13, 1942

DocketNo. 47720

StatusPublished

This text of 9 Cust. Ct. 446 (Protest 964547-G of New York 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 964547-G of New York Merchandise Co., 9 Cust. Ct. 446 (cusc 1942).

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Opinion

Opinion by

Tilson J.

In accordance with stipulation of counsel and on the authority of Abstract 38680, the marcel irons in question were held dutiable as household utensils at 40 percent under paragraph 339. The brass base shells, stipulated to be similar to those the subject of Abstract 37615 and New York Merchandise Co., Inc. v. United States (8 Cust. Ct. 209, C. D. 607), were held dutiable at 35 percent ad valorem under paragraph 353 as articles having as an essential feature an electrical element or device, such as signs, as claimed.

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Opinion by

Tilson J.

In accordance with stipulation of counsel and on the authority of Abstract 38680, the marcel irons in question were held dutiable as household utensils at 40 percent under paragraph 339. The brass base shells, stipulated to be similar to those the subject of Abstract 37615 and New York Merchandise Co., Inc. v. United States (8 Cust. Ct. 209, C. D. 607), were held dutiable at 35 percent ad valorem under paragraph 353 as articles having as an essential feature an electrical element or device, such as signs, as claimed.

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9 Cust. Ct. 446, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-964547-g-of-new-york-merchandise-co-cusc-1942.

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