Protests 845965-G of Bullocks, Inc.

U.S. Customs Court

Protests 845965-G of Bullocks, Inc.

1 Cust. Ct. 397

CourtUnited States Customs Court

DecidedSeptember 15, 1938

DocketNo. 39362

StatusPublished

This text of 1 Cust. Ct. 397 (Protests 845965-G of Bullocks, Inc.) 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.

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Protests 845965-G of Bullocks, Inc., 1 Cust. Ct. 397 (cusc 1938).

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[398]*398Opinion by

Sullivan, J.

On the record presented the claim that the harmonicas in question are musical instruments dutiable at 40 percent under paragraph 1541 was sustained. As to the other merchandise there was merely opinion evidence to indicate it is chiefly used for other purposes than the amusement of children. United States v. Bernard (13 Ct. Cust. Appls. 306, T. D. 41230), United States v. Halle (20 C. C. P. A. 281, T. D. 46077), and United States v. Illfelder (18 id. 31, T. D. 44002) cited.

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[398]*398Opinion by

Sullivan, J.

On the record presented the claim that the harmonicas in question are musical instruments dutiable at 40 percent under paragraph 1541 was sustained. As to the other merchandise there was merely opinion evidence to indicate it is chiefly used for other purposes than the amusement of children. United States v. Bernard (13 Ct. Cust. Appls. 306, T. D. 41230), United States v. Halle (20 C. C. P. A. 281, T. D. 46077), and United States v. Illfelder (18 id. 31, T. D. 44002) cited.

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