Protests 55926-K of Abercrombie

U.S. Customs Court

Protests 55926-K of Abercrombie

11 Cust. Ct. 257

CourtUnited States Customs Court

DecidedSeptember 9, 1943

DocketNo. 48748

StatusPublished

This text of 11 Cust. Ct. 257 (Protests 55926-K of Abercrombie) 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 55926-K of Abercrombie, 11 Cust. Ct. 257 (cusc 1943).

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Opinion

Opinion by

Cole, J.

It was stipulated that the merchandise consists of croquet sets containing balls, mallets, and other articles used in playing the game of [258]*258croquet, similar in all material respects to the croquet sets the subject of Abercrombie & Fitch Co. v. United States (10 Cust. Ct. 222, C. D. 758). That record was incorporated herein. In the cited case the court held that the croquet sets were not properly classifiable as entireties for tariff purposes, and that the balls and mallets included therein, being specially provided for in paragraph 1502, were dutiable at 20 percent ad valorem under said paragraph 1502, as amended by the trade agreement with the United Kingdom (T. D. 49753). In accordance therewith the court held the merchandise in question to be classifiable under the said amended paragraph 1502, as claimed.

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Opinion by

Cole, J.

It was stipulated that the merchandise consists of croquet sets containing balls, mallets, and other articles used in playing the game of [258]*258croquet, similar in all material respects to the croquet sets the subject of Abercrombie & Fitch Co. v. United States (10 Cust. Ct. 222, C. D. 758). That record was incorporated herein. In the cited case the court held that the croquet sets were not properly classifiable as entireties for tariff purposes, and that the balls and mallets included therein, being specially provided for in paragraph 1502, were dutiable at 20 percent ad valorem under said paragraph 1502, as amended by the trade agreement with the United Kingdom (T. D. 49753). In accordance therewith the court held the merchandise in question to be classifiable under the said amended paragraph 1502, as claimed.

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11 Cust. Ct. 257, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protests-55926-k-of-abercrombie-cusc-1943.

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