Protests 79579-K of Butler Bros.

U.S. Customs Court

Protests 79579-K of Butler Bros.

10 Cust. Ct. 457

CourtUnited States Customs Court

DecidedMay 14, 1943

DocketNo. 48281

StatusPublished

This text of 10 Cust. Ct. 457 (Protests 79579-K of Butler Bros.) 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 79579-K of Butler Bros., 10 Cust. Ct. 457 (cusc 1943).

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Opinion

Opinion by

Lawrence, J.

It was conclusively established that the wreaths in question are similar in all material respects to the electrically constructed Christmas wreaths the subject of United States v. Minami (29 C. C. P. A. 169, C. A. D. 188). They were therefore held dutiable as claimed at 35 percent under paragraph 353 as articles having as an essential feature an electrical element or device, such as signs.

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Opinion by

Lawrence, J.

It was conclusively established that the wreaths in question are similar in all material respects to the electrically constructed Christmas wreaths the subject of United States v. Minami (29 C. C. P. A. 169, C. A. D. 188). They were therefore held dutiable as claimed at 35 percent under paragraph 353 as articles having as an essential feature an electrical element or device, such as signs.

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10 Cust. Ct. 457, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protests-79579-k-of-butler-bros-cusc-1943.