Protest 976801-G of New York Merchandise Co.

U.S. Customs Court

Protest 976801-G of New York Merchandise Co.

17 Cust. Ct. 171

CourtUnited States Customs Court

DecidedAugust 19, 1946

DocketNo. 51270

StatusPublished

This text of 17 Cust. Ct. 171 (Protest 976801-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.

Bluebook

Protest 976801-G of New York Merchandise Co., 17 Cust. Ct. 171 (cusc 1946).

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Opinion

Opinion by

Lawrence, J.

From the uncontradicted evidence it was held that the Christmas tree lamps similar in all material respects to those the subject of New York Merchandise Co., Inc. v. United States (16 Cust. Ct. 148, C. D. 1003) and the brass-base shells the same as those involved in New York Merchandise Co., Inc. v. United States (8 Cust. Ct. 209, C. D. 607) are dutiable at 35 percent under paragraph 353 as parts of articles having as an essential feature an electrical element or device, such as signs. Calendars similar to those the subject of Abstract 40681 and marcel irons the same as those involved in Abstract 38680 were held dutiable at 40 percent under paragraph 339 as household utensils. The protest was sustained to this extent.

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Opinion by

Lawrence, J.

From the uncontradicted evidence it was held that the Christmas tree lamps similar in all material respects to those the subject of New York Merchandise Co., Inc. v. United States (16 Cust. Ct. 148, C. D. 1003) and the brass-base shells the same as those involved in New York Merchandise Co., Inc. v. United States (8 Cust. Ct. 209, C. D. 607) are dutiable at 35 percent under paragraph 353 as parts of articles having as an essential feature an electrical element or device, such as signs. Calendars similar to those the subject of Abstract 40681 and marcel irons the same as those involved in Abstract 38680 were held dutiable at 40 percent under paragraph 339 as household utensils. The protest was sustained to this extent.

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Bluebook (online)

17 Cust. Ct. 171, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-976801-g-of-new-york-merchandise-co-cusc-1946.

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