Protests 16279-K of New York Merchandise Co.

U.S. Customs Court

Protests 16279-K of New York Merchandise Co.

17 Cust. Ct. 185

CourtUnited States Customs Court

DecidedSeptember 19, 1946

DocketNo. 51312

StatusPublished

This text of 17 Cust. Ct. 185 (Protests 16279-K of New York 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.

Bluebook

Protests 16279-K of New York Merchandise Co., 17 Cust. Ct. 185 (cusc 1946).

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Opinion

Opinion by

Lawrence, J.

From the uncontradicted evidence the court found that the merchandise consists of Christmas tree lamps similar in all material respects to those the subject of New York Merchandise Co., Inc. v. United States (16 Cust. Ct. 148, C. D. 1003), wherein like lamps were held to be parts of Christmas tree lighting sets. On the established facts it was held that the merchandise which was entered for consumption or withdrawn from warehouse for consumption prior to January 1, 1939, is dutiable at 35 percent under paragraph 353, and that the merchandise entered for consumption or withdrawn from warehouse for consumption subsequent to that date is dutiable at 25 percent by virtue of T. D. 49753. The protests were sustained to this extent.

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Opinion by

Lawrence, J.

From the uncontradicted evidence the court found that the merchandise consists of Christmas tree lamps similar in all material respects to those the subject of New York Merchandise Co., Inc. v. United States (16 Cust. Ct. 148, C. D. 1003), wherein like lamps were held to be parts of Christmas tree lighting sets. On the established facts it was held that the merchandise which was entered for consumption or withdrawn from warehouse for consumption prior to January 1, 1939, is dutiable at 35 percent under paragraph 353, and that the merchandise entered for consumption or withdrawn from warehouse for consumption subsequent to that date is dutiable at 25 percent by virtue of T. D. 49753. The protests were sustained to this extent.

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17 Cust. Ct. 185, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protests-16279-k-of-new-york-merchandise-co-cusc-1946.

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