Protests 845965-G of Bullocks, Inc.

U.S. Customs Court

Protests 845965-G of Bullocks, Inc.

1 Cust. Ct. 397

United States Customs Court·Decided September 15, 1938·No. No. 39362·Published

Opinion

[398] Opinion 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.

Free access — add to your briefcase to read the full text and ask questions with AI

[398] Opinion 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.

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

Pincite

1 Cust. Ct. 397 (Protests 845965-G of Bullocks, Inc.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Opinion

Related