Protests 92494-K of New York Merchandise Co.

U.S. Customs Court

Protests 92494-K of New York Merchandise Co.

10 Cust. Ct. 421

CourtUnited States Customs Court

DecidedMarch 20, 1943

DocketNo. 48115

StatusPublished

This text of 10 Cust. Ct. 421 (Protests 92494-K of New York Merchandise 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 92494-K of New York Merchandise Co., 10 Cust. Ct. 421 (cusc 1943).

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Opinion

Opinion by Tilson, J.

In accordance with stipulation of counsel marcel irons used in the household for utilitarian purposes were held dutiable as household utensils at 40 percent under paragraph 339, as claimed, following Abstract 38680. It was also stipulated that the electric Christmas wreaths in question are similar to those the subject of United States v. Minami (29 C. C. P. A. 169, C. A. D. 188). In accordance therewith they were held dutiable at 35 percent ad valorem under paragraph 353, as claimed.

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Opinion by Tilson, J.

In accordance with stipulation of counsel marcel irons used in the household for utilitarian purposes were held dutiable as household utensils at 40 percent under paragraph 339, as claimed, following Abstract 38680. It was also stipulated that the electric Christmas wreaths in question are similar to those the subject of United States v. Minami (29 C. C. P. A. 169, C. A. D. 188). In accordance therewith they were held dutiable at 35 percent ad valorem under paragraph 353, as claimed.

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10 Cust. Ct. 421, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protests-92494-k-of-new-york-merchandise-co-cusc-1943.