Protests 38355-K of Coty, Inc.

U.S. Customs Court

Protests 38355-K of Coty, Inc.

12 Cust. Ct. 303

CourtUnited States Customs Court

DecidedApril 29, 1944

DocketNo. 49387

StatusPublished

This text of 12 Cust. Ct. 303 (Protests 38355-K of Coty, 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.

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Protests 38355-K of Coty, Inc., 12 Cust. Ct. 303 (cusc 1944).

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Opinion

Opinion by

Oliver, P. J.

Counsel for the defendant conceded that certain of the articles are properly dutiable under paragraph 1539 (b), as claimed, in view of Abstract 33583 and Rolls Razor v. United States (6 Cust. Ct. 271, C. D. 480). The only evidence before the court was four reports of the Government chemist, from which it was found that the “plaquettes publicite” are composed entirely of urea formaldehyde resin. Since there is no provision for such articles in the tariff act the court held this merchandise dutiable at 20 percent ad valorem under paragraph-1558, as claimed. Bates v. United States (T. D. 47189) followed. On-the record the bouchon capsules and socles were held properly dutiable at 50 cents per pound and 40 percent ad valorem under paragraph 1539 (b), as claimed.

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Opinion by

Oliver, P. J.

Counsel for the defendant conceded that certain of the articles are properly dutiable under paragraph 1539 (b), as claimed, in view of Abstract 33583 and Rolls Razor v. United States (6 Cust. Ct. 271, C. D. 480). The only evidence before the court was four reports of the Government chemist, from which it was found that the “plaquettes publicite” are composed entirely of urea formaldehyde resin. Since there is no provision for such articles in the tariff act the court held this merchandise dutiable at 20 percent ad valorem under paragraph-1558, as claimed. Bates v. United States (T. D. 47189) followed. On-the record the bouchon capsules and socles were held properly dutiable at 50 cents per pound and 40 percent ad valorem under paragraph 1539 (b), as claimed.

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12 Cust. Ct. 303, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protests-38355-k-of-coty-inc-cusc-1944.

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