Protests 92685-K of New York Merchandise Co.

U.S. Customs Court

Protests 92685-K of New York Merchandise Co.

10 Cust. Ct. 449

CourtUnited States Customs Court

DecidedMay 5, 1943

DocketNo. 48254

StatusPublished

This text of 10 Cust. Ct. 449 (Protests 92685-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 92685-K of New York Merchandise Co., 10 Cust. Ct. 449 (cusc 1943).

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Opinion

[450]*450Opinion by

Lawrence, J.

On the established facts the marcel irons in question were held dutiable as household utensils at 40 percent under paragraph 339, following Abstract 38680, and the brass base shells at 35 percent under paragraph 353, as parts of articles having as an essential feature an electrical element or device, such as signs, following New York Merchandise Co. v. United States (8 Cust. Ct. 209, C. D. 607).

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[450]*450Opinion by

Lawrence, J.

On the established facts the marcel irons in question were held dutiable as household utensils at 40 percent under paragraph 339, following Abstract 38680, and the brass base shells at 35 percent under paragraph 353, as parts of articles having as an essential feature an electrical element or device, such as signs, following New York Merchandise Co. v. United States (8 Cust. Ct. 209, C. D. 607).

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10 Cust. Ct. 449, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protests-92685-k-of-new-york-merchandise-co-cusc-1943.

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