Protest 965351-G of E. Kahn & Co.

U.S. Customs Court

Protest 965351-G of E. Kahn & Co.

12 Cust. Ct. 236

CourtUnited States Customs Court

DecidedDecember 31, 1943

DocketNo. 49102

StatusPublished

This text of 12 Cust. Ct. 236 (Protest 965351-G of E. Kahn & 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 965351-G of E. Kahn & Co., 12 Cust. Ct. 236 (cusc 1943).

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Opinion

Opinion by

Keefe, J.

At the trial it was agreed between the parties that the jars in question are composed of earthenware, decorated, rather than chinaware. The claim that they are the usual containers was abandoned by counsel for the plaintiff. In view of this agreed statement of facts the court held the jars in question to be unusual containers of cordials and therefore properly dutiable by virtue of the provisions of section 504, Tariff Act of 1930, at the rate of 50 percent ad valorem and 10 cents per dozen pieces under paragraph 211, and the collector was directed to make refund accordingly.

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Opinion by

Keefe, J.

At the trial it was agreed between the parties that the jars in question are composed of earthenware, decorated, rather than chinaware. The claim that they are the usual containers was abandoned by counsel for the plaintiff. In view of this agreed statement of facts the court held the jars in question to be unusual containers of cordials and therefore properly dutiable by virtue of the provisions of section 504, Tariff Act of 1930, at the rate of 50 percent ad valorem and 10 cents per dozen pieces under paragraph 211, and the collector was directed to make refund accordingly.

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Bluebook (online)

12 Cust. Ct. 236, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-965351-g-of-e-kahn-co-cusc-1943.