Protests 80472-K of Nippon Dry Goods Co.

U.S. Customs Court

Protests 80472-K of Nippon Dry Goods Co.

15 Cust. Ct. 217

CourtUnited States Customs Court

DecidedJune 27, 1945

DocketNo. 50302

StatusPublished

This text of 15 Cust. Ct. 217 (Protests 80472-K of Nippon Dry Goods 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 80472-K of Nippon Dry Goods Co., 15 Cust. Ct. 217 (cusc 1945).

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Opinion

Opinion by

Tilson, J.

An examination of certain samples admitted in evidence showed that there is a plainly marked line of demarcation between the soles and the uppers. Based upon an examination of the samples and the record, the [218]*218merchandise covered by protest 80472-K, described as item 23/4 “Embroidered Rayon Crocheted Baby Shoes,” and the merchandise covered by protests 80569-K and 81152-K, described as item 23/76 “Hand Knitted Woolen Baby Shoes.” was held properly dutiable at 35 percent under paragraph 1530 as claimed. Protests 83607-K, 83872-K, and 83-874-K, having been formally abandoned, were dismissed.

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Opinion by

Tilson, J.

An examination of certain samples admitted in evidence showed that there is a plainly marked line of demarcation between the soles and the uppers. Based upon an examination of the samples and the record, the [218]*218merchandise covered by protest 80472-K, described as item 23/4 “Embroidered Rayon Crocheted Baby Shoes,” and the merchandise covered by protests 80569-K and 81152-K, described as item 23/76 “Hand Knitted Woolen Baby Shoes.” was held properly dutiable at 35 percent under paragraph 1530 as claimed. Protests 83607-K, 83872-K, and 83-874-K, having been formally abandoned, were dismissed.

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Bluebook (online)

15 Cust. Ct. 217, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protests-80472-k-of-nippon-dry-goods-co-cusc-1945.