Protest 967818-G of W. X. Huber Co.

U.S. Customs Court

Protest 967818-G of W. X. Huber Co.

11 Cust. Ct. 224

United States Customs Court·Decided July 28, 1943·No. No. 48588·Published

Opinion

Opinion by

Oliver, P. J.

Exhibit 1 received in evidence consists of brightly colored miniature soldier figures about 2% inches tall. They were admittedly composed in chief value of wood. At the trial the plaintiff produced one witness, the proprietor of the ultimate consignee, but his testimony was found not strong enough to overcome the presumption of correctness attaching to the classification of the collector. It was also found that the articles in size, form, and coloring are not uDlike the small lead soldiers commonly used by children as toys. On the record presented the protest was overruled.

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Opinion by

Oliver, P. J.

Exhibit 1 received in evidence consists of brightly colored miniature soldier figures about 2% inches tall. They were admittedly composed in chief value of wood. At the trial the plaintiff produced one witness, the proprietor of the ultimate consignee, but his testimony was found not strong enough to overcome the presumption of correctness attaching to the classification of the collector. It was also found that the articles in size, form, and coloring are not uDlike the small lead soldiers commonly used by children as toys. On the record presented the protest was overruled.

Protest 967818-G of W. X. Huber Co., 11 Cust. Ct. 224 (cusc 1943).

Pincite

11 Cust. Ct. 224 (Protest 967818-G of W. X. Huber Co.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.