Protests 894348-G of May Dept. Stores, Inc.

U.S. Customs Court

Protests 894348-G of May Dept. Stores, Inc.

3 Cust. Ct. 358

CourtUnited States Customs Court

DecidedAugust 24, 1939

DocketNo. 41982

StatusPublished

This text of 3 Cust. Ct. 358 (Protests 894348-G of May Dept. Stores, 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 894348-G of May Dept. Stores, Inc., 3 Cust. Ct. 358 (cusc 1939).

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Opinion

Opinion by

McClelland, P. J.

While the combination of articles, namely, racquets, shuttlecocks, and net, is described in the stipulation as “complete articles (badminton sets),” the court was not satisfied that sufficient evidence had been presented to warrant a finding that the combination constitutes an entirety for tariff purposes. Lang v. United States (15 Ct. Cust. Appls. 341, T. D. 42495) cited. The protests were therefore overruled. Judge Sullivan agreed in the conclusion; Brown, J., dissented.

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Opinion by

McClelland, P. J.

While the combination of articles, namely, racquets, shuttlecocks, and net, is described in the stipulation as “complete articles (badminton sets),” the court was not satisfied that sufficient evidence had been presented to warrant a finding that the combination constitutes an entirety for tariff purposes. Lang v. United States (15 Ct. Cust. Appls. 341, T. D. 42495) cited. The protests were therefore overruled. Judge Sullivan agreed in the conclusion; Brown, J., dissented.

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3 Cust. Ct. 358, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protests-894348-g-of-may-dept-stores-inc-cusc-1939.

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