Protest 999077-G of Frankel Importing Co.

U.S. Customs Court

Protest 999077-G of Frankel Importing Co.

10 Cust. Ct. 355

CourtUnited States Customs Court

DecidedDecember 18, 1942

DocketNo. 47816

StatusPublished

This text of 10 Cust. Ct. 355 (Protest 999077-G of Frankel Importing 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 999077-G of Frankel Importing Co., 10 Cust. Ct. 355 (cusc 1942).

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Opinion

Opinion by

Oliver, P. J.

In accordance with stipulation of counsel that the articles in question are in imitation of precious or semiprecious stones composed wholly or in chief value of glass, similar in all material respects to the merchandise covered by Abstract 47109, and in view of the further stipulation that they are not composed in any part of synthetic resin or ivory, that they do not imitate pearls, and are not imitation pearl beads, the merchandise was held dutiable at 25 percent under paragraph 1503 by virtue of T. D. '49458, as claimed.

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Opinion by

Oliver, P. J.

In accordance with stipulation of counsel that the articles in question are in imitation of precious or semiprecious stones composed wholly or in chief value of glass, similar in all material respects to the merchandise covered by Abstract 47109, and in view of the further stipulation that they are not composed in any part of synthetic resin or ivory, that they do not imitate pearls, and are not imitation pearl beads, the merchandise was held dutiable at 25 percent under paragraph 1503 by virtue of T. D. '49458, as claimed.

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Bluebook (online)

10 Cust. Ct. 355, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-999077-g-of-frankel-importing-co-cusc-1942.