Protest 985847-G of Chong Sing & Co.

U.S. Customs Court

Protest 985847-G of Chong Sing & Co.

16 Cust. Ct. 251

CourtUnited States Customs Court

DecidedJuly 1, 1946

DocketNo. 50981

StatusPublished

This text of 16 Cust. Ct. 251 (Protest 985847-G of Chong Sing & 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 985847-G of Chong Sing & Co., 16 Cust. Ct. 251 (cusc 1946).

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Opinion

Opinion by

Cole, J.

The uncontradicted testimony of the customs examiner established that the articles described on the invoice as “28 — 6 cases, paper snake” are in fact novelties, being “in no sense a toy.” They are made to simulate a snake, consisting of a head composed of earthenware or clay and a paper body, suspended from a little bamboo stick by a small black thread, and are used at carnivals or beaches. The articles in question were held dutiable at 45 percent under paragraph 409 as claimed. It was stipulated that certain items of the merchandise consist of a commodity the same in all material respects as that passed upon in Quong Yuen Shing Co. v. United States (31 C. C. P. A. 43, C. A. D. 247). On the stipulated facts said merchandise, which includes salt as a substantial component part thereof, was excluded from paragraph 5 and held dutiable at 20 percent under paragraph 1558.

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Opinion by

Cole, J.

The uncontradicted testimony of the customs examiner established that the articles described on the invoice as “28 — 6 cases, paper snake” are in fact novelties, being “in no sense a toy.” They are made to simulate a snake, consisting of a head composed of earthenware or clay and a paper body, suspended from a little bamboo stick by a small black thread, and are used at carnivals or beaches. The articles in question were held dutiable at 45 percent under paragraph 409 as claimed. It was stipulated that certain items of the merchandise consist of a commodity the same in all material respects as that passed upon in Quong Yuen Shing Co. v. United States (31 C. C. P. A. 43, C. A. D. 247). On the stipulated facts said merchandise, which includes salt as a substantial component part thereof, was excluded from paragraph 5 and held dutiable at 20 percent under paragraph 1558.

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16 Cust. Ct. 251, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-985847-g-of-chong-sing-co-cusc-1946.