Protest 980027-G of Carey & Skinner, Inc.

U.S. Customs Court

Protest 980027-G of Carey & Skinner, Inc.

8 Cust. Ct. 505

CourtUnited States Customs Court

DecidedApril 27, 1942

DocketNo. 47122

StatusPublished

This text of 8 Cust. Ct. 505 (Protest 980027-G of Carey & Skinner, Inc.) 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 980027-G of Carey & Skinner, Inc., 8 Cust. Ct. 505 (cusc 1942).

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Opinion

Opinion by

Oliver, P. J.

Several witnesses were called by the plaintiff and -one by the Government. From the testimony presented by two competent and uncontradicted witnesses of the plaintiff to the effect that the merchandise is not used for the amusement of children, but purchased as souvenirs and used as ■ornaments, the articles in question were held dutiable as in chief value of wood. 'The claim at 33% percent under paragraph 412 was therefore sustained.

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Opinion by

Oliver, P. J.

Several witnesses were called by the plaintiff and -one by the Government. From the testimony presented by two competent and uncontradicted witnesses of the plaintiff to the effect that the merchandise is not used for the amusement of children, but purchased as souvenirs and used as ■ornaments, the articles in question were held dutiable as in chief value of wood. 'The claim at 33% percent under paragraph 412 was therefore sustained.

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Bluebook (online)

8 Cust. Ct. 505, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-980027-g-of-carey-skinner-inc-cusc-1942.