Protests 917327-G of New York Merchandise Co.

U.S. Customs Court

Protests 917327-G of New York Merchandise Co.

3 Cust. Ct. 337

United States Customs Court·Decided July 24, 1939·No. No. 41854·Published

Opinion

Opinion by

Dallinger, J.

In accordance with stipulation of counsel and on the authority of Abstract 38680 and Woolworth v. United States (26 C. C. P. A. 221, C. A. D. 20) the curling irons, marcel irons, savings banks, and paperweights were held dutiable as household utensils at 40 percent under paragraph 339. Brass base shells similar to those the subject of Abstract 37615 were held dutiable as parts of articles having as an essential feature an electrical element or device at 35 percent under paragraph 353.

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Opinion by

Dallinger, J.

In accordance with stipulation of counsel and on the authority of Abstract 38680 and Woolworth v. United States (26 C. C. P. A. 221, C. A. D. 20) the curling irons, marcel irons, savings banks, and paperweights were held dutiable as household utensils at 40 percent under paragraph 339. Brass base shells similar to those the subject of Abstract 37615 were held dutiable as parts of articles having as an essential feature an electrical element or device at 35 percent under paragraph 353.

Protests 917327-G of New York Merchandise Co., 3 Cust. Ct. 337 (cusc 1939).

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3 Cust. Ct. 337 (Protests 917327-G of New York Merchandise Co.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.