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

U.S. Customs Court

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

3 Cust. Ct. 358

United States Customs Court·Decided August 24, 1939·No. No. 41982·Published

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.

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

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3 Cust. Ct. 358 (Protests 894348-G of May Dept. Stores, Inc.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Opinion

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