Protests 77439-K of New York Mdse. Co.

U.S. Customs Court

Protests 77439-K of New York Mdse. Co.

8 Cust. Ct. 512

United States Customs Court·Decided May 6, 1942·No. No. 47156·Published

Opinion

Opinion by

Dallinger, J.

In accordance with stipulation of counsel the tape measures in question similar to those the subject of Abstract 43372 were held dutiable as household utensils at 40 percent under paragraph 339 as claimed. It was further stipulated that the brass base shells are similar to those the subject of Abstract 37615. They were accordingly held dutiable at 35 percent under paragraph 353 as articles having as an essential feature an electrical element or device. The protests were sustained to that extent.

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Opinion by

Dallinger, J.

In accordance with stipulation of counsel the tape measures in question similar to those the subject of Abstract 43372 were held dutiable as household utensils at 40 percent under paragraph 339 as claimed. It was further stipulated that the brass base shells are similar to those the subject of Abstract 37615. They were accordingly held dutiable at 35 percent under paragraph 353 as articles having as an essential feature an electrical element or device. The protests were sustained to that extent.

Protests 77439-K of New York Mdse. Co., 8 Cust. Ct. 512 (cusc 1942).

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8 Cust. Ct. 512 (Protests 77439-K of New York Mdse. Co.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.