Protests 937098-K of New York Merchandise Co.

U.S. Customs Court

Protests 937098-K of New York Merchandise Co.

17 Cust. Ct. 171

CourtUnited States Customs Court

DecidedAugust 19, 1946

DocketNo. 51269

StatusPublished

This text of 17 Cust. Ct. 171 (Protests 937098-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.

Bluebook

Protests 937098-K of New York Merchandise Co., 17 Cust. Ct. 171 (cusc 1946).

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Opinion

Opinion by

Lawrence, J.

Prom the uncontradicted evidence it was held that the brass-base shells similar in all material respects to those the subject of New York Merchandise Co., Inc. v. United States (8 Cust. Ct. 209, C. D. 607) and the Christmas tree lamps the same as those involved in New York Merchandise Co., Inc. v. United States (16 Cust. Ct. 148, C. D. 1003) are dutiable at 35 percent under paragraph 353 as parts of articles having as an essential feature an electrical element or device, such as signs. Marcel irons similar to those the subject of Abstract 38680 were held dutiable at 40 percent under paragraph 339 as household utensils. The protests were sustained to this extent.

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Opinion by

Lawrence, J.

Prom the uncontradicted evidence it was held that the brass-base shells similar in all material respects to those the subject of New York Merchandise Co., Inc. v. United States (8 Cust. Ct. 209, C. D. 607) and the Christmas tree lamps the same as those involved in New York Merchandise Co., Inc. v. United States (16 Cust. Ct. 148, C. D. 1003) are dutiable at 35 percent under paragraph 353 as parts of articles having as an essential feature an electrical element or device, such as signs. Marcel irons similar to those the subject of Abstract 38680 were held dutiable at 40 percent under paragraph 339 as household utensils. The protests were sustained to this extent.

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17 Cust. Ct. 171, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protests-937098-k-of-new-york-merchandise-co-cusc-1946.

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