Protests 90489-K of China Dry Goods Co.

U.S. Customs Court

Protests 90489-K of China Dry Goods Co.

15 Cust. Ct. 338

CourtUnited States Customs Court

DecidedNovember 30, 1945

DocketNo. 50727

StatusPublished

This text of 15 Cust. Ct. 338 (Protests 90489-K of China Dry Goods Co.) 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 90489-K of China Dry Goods Co., 15 Cust. Ct. 338 (cusc 1945).

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Opinion

Opinion by

Oliver, P. J.

The testimony of plaintiff’s witness relating to the merchandise in question was held to be of little value, in view of his limited experience in handling toys. The Government examiner testified that he had returned as toys, fur dogs containing a device for producing a squeak; and those without such device, as manufactures of fur. The Government moved to dismiss the protests on the ground that plaintiff had failed to make out a prima facie case. The record being wholly insufficient to overcome the presumption of correctness attaching to the collector’s classification, the motion to dismiss was granted.

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Opinion by

Oliver, P. J.

The testimony of plaintiff’s witness relating to the merchandise in question was held to be of little value, in view of his limited experience in handling toys. The Government examiner testified that he had returned as toys, fur dogs containing a device for producing a squeak; and those without such device, as manufactures of fur. The Government moved to dismiss the protests on the ground that plaintiff had failed to make out a prima facie case. The record being wholly insufficient to overcome the presumption of correctness attaching to the collector’s classification, the motion to dismiss was granted.

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Bluebook (online)

15 Cust. Ct. 338, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protests-90489-k-of-china-dry-goods-co-cusc-1945.