Protest 977751-G of N. Y. Merchandise Co.

U.S. Customs Court

Protest 977751-G of N. Y. Merchandise Co.

11 Cust. Ct. 273

CourtUnited States Customs Court

DecidedOctober 1, 1943

DocketNo. 48815

StatusPublished

This text of 11 Cust. Ct. 273 (Protest 977751-G of N. Y. 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.

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Protest 977751-G of N. Y. Merchandise Co., 11 Cust. Ct. 273 (cusc 1943).

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Opinion

Opinion by

Lawrence, J.

The record, which was uncontradicted, disclosed that the brass base shells are similar to those involved in New York Merchandise Co., Inc. v. United States (8 Cust. Ct. 209, C. D. 607). They were therefore held dutiable at 35 percent under paragraph 353 as articles having as an essential feature an electrical element or device, such as signs, as claimed. The marcel irons stipulated to be similar to those involved in Abstract 38680 and paperweights similar to those involved in Woolworth v. United States (26 C. C. P. A. 221, C. A. D. 20) were held dutiable as household utensils at 40 percent under paragraph 339 in accordance with stipulation of counsel.

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Opinion by

Lawrence, J.

The record, which was uncontradicted, disclosed that the brass base shells are similar to those involved in New York Merchandise Co., Inc. v. United States (8 Cust. Ct. 209, C. D. 607). They were therefore held dutiable at 35 percent under paragraph 353 as articles having as an essential feature an electrical element or device, such as signs, as claimed. The marcel irons stipulated to be similar to those involved in Abstract 38680 and paperweights similar to those involved in Woolworth v. United States (26 C. C. P. A. 221, C. A. D. 20) were held dutiable as household utensils at 40 percent under paragraph 339 in accordance with stipulation of counsel.

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11 Cust. Ct. 273, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-977751-g-of-n-y-merchandise-co-cusc-1943.

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