Protest 975238-G of Ovington Bros.

U.S. Customs Court

Protest 975238-G of Ovington Bros.

5 Cust. Ct. 306

CourtUnited States Customs Court

DecidedSeptember 9, 1940

DocketNo. 44271

StatusPublished

This text of 5 Cust. Ct. 306 (Protest 975238-G of Ovington Bros.) 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 975238-G of Ovington Bros., 5 Cust. Ct. 306 (cusc 1940).

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Opinion

[307]*307Opinion by

Cline, J.

The appraiser reports that the merchandise consists of a brass round cage with a singing bird, originally classified at 45 percent under paragraph 397, but in view of G. A. 8696, T. D. 39396, they were classified as musical instruments at 40 percent under paragraph 1541 and 3 cents per pound as amended on the invoice. The record in T. D. 39396 was not moved in evidence. It was therefore held there was nothing to overcome the presumption of correctness attaching to the collector’s classification and the protest was overruled. Wanamaker v. United States (6 Ct. Cust. Appls. 21, T. D. 35271) cited.

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[307]*307Opinion by

Cline, J.

The appraiser reports that the merchandise consists of a brass round cage with a singing bird, originally classified at 45 percent under paragraph 397, but in view of G. A. 8696, T. D. 39396, they were classified as musical instruments at 40 percent under paragraph 1541 and 3 cents per pound as amended on the invoice. The record in T. D. 39396 was not moved in evidence. It was therefore held there was nothing to overcome the presumption of correctness attaching to the collector’s classification and the protest was overruled. Wanamaker v. United States (6 Ct. Cust. Appls. 21, T. D. 35271) cited.

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5 Cust. Ct. 306, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-975238-g-of-ovington-bros-cusc-1940.

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