Protest 966945-G of New York Merchandise Co.
This text of 10 Cust. Ct. 461 (Protest 966945-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.
Opinion
Opinion by
It was found that the record fully supports the claim made, as the involved shells are similar to those the subject of New York Merchandise Co., Inc. v. United States (8 Cust. Ct. 209, C. D. 607). The shells in question were therefore held dutiable as parts of articles having as an essential feature an electrical element or device, such as signs, at 35 percent under paragraph 353 as claimed.
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