Protests 813460-G of New York Merchandise Co.

U.S. Customs Court

Protests 813460-G of New York Merchandise Co.

1 Cust. Ct. 393

United States Customs Court·Decided September 12, 1938·No. No. 39335·Published

Opinion

Opinion by

Sullivan, J.

The testimony indicated that these articles are used in the bathroom for bathing purposes, chiefly for bathing babies and small children, for the amusement of the children being bathed, and as ornaments in the bathroom. It was found that the evidence does not indicate that they are chiefly used for other purposes than the amusement of children. The protests were therefore overruled. G. A. 8867 (T. D. 40424), affirmed in United States v. Globe Overseas Corporation (13 Ct. Cust. Appls. 10, T. D. 40849), distinguished.

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Opinion by

Sullivan, J.

The testimony indicated that these articles are used in the bathroom for bathing purposes, chiefly for bathing babies and small children, for the amusement of the children being bathed, and as ornaments in the bathroom. It was found that the evidence does not indicate that they are chiefly used for other purposes than the amusement of children. The protests were therefore overruled. G. A. 8867 (T. D. 40424), affirmed in United States v. Globe Overseas Corporation (13 Ct. Cust. Appls. 10, T. D. 40849), distinguished.

Protests 813460-G of New York Merchandise Co., 1 Cust. Ct. 393 (cusc 1938).

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1 Cust. Ct. 393 (Protests 813460-G of New York Merchandise Co.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Opinion

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