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

U.S. Customs Court

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

11 Cust. Ct. 224

CourtUnited States Customs Court

DecidedJuly 28, 1943

DocketNo. 48588

StatusPublished

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

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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.

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Bluebook (online)

11 Cust. Ct. 224, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-967818-g-of-w-x-huber-co-cusc-1943.