Protest 990320-G of New York Mdse. Co.

U.S. Customs Court

Protest 990320-G of New York Mdse. Co.

8 Cust. Ct. 463

CourtUnited States Customs Court

DecidedFebruary 9, 1942

DocketNo. 46930

StatusPublished

This text of 8 Cust. Ct. 463 (Protest 990320-G of New York Mdse. 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 990320-G of New York Mdse. Co., 8 Cust. Ct. 463 (cusc 1942).

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Opinion

Opinion by

Dallinger, J.

It was stipulated that the articles classified as manufactures of metal under paragraph 397 consist of Christmas-tree decorations in chief value of plain paper in the form of miniature houses. These were held dutiable at 35 percent under paragraph 1413 as claimed. Following Abstract 42474 the antimony table utensils in question were held to be not plated and therefore dutiable at only 40 percent under paragraph 339 in accordance with stipulation of counsel.

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Opinion by

Dallinger, J.

It was stipulated that the articles classified as manufactures of metal under paragraph 397 consist of Christmas-tree decorations in chief value of plain paper in the form of miniature houses. These were held dutiable at 35 percent under paragraph 1413 as claimed. Following Abstract 42474 the antimony table utensils in question were held to be not plated and therefore dutiable at only 40 percent under paragraph 339 in accordance with stipulation of counsel.

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Bluebook (online)

8 Cust. Ct. 463, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-990320-g-of-new-york-mdse-co-cusc-1942.