Protests 943527-G of Brechner

U.S. Customs Court

Protests 943527-G of Brechner

5 Cust. Ct. 371

CourtUnited States Customs Court

DecidedOctober 24, 1940

DocketNo. 44605

StatusPublished

This text of 5 Cust. Ct. 371 (Protests 943527-G of Brechner) 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 943527-G of Brechner, 5 Cust. Ct. 371 (cusc 1940).

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Opinion

Opinion by

Tidson, J.

It was agreed that the dolls which were classified as in part of beads are composed in chief value of celluloid. On the record presented they were held dutiable at 1 cent each and 60 percent ad valorem under the second clause of paragraph 1513 as claimed. United States v. American Shipping Co. (15 Ct. Cust. Appls. 249, T. D. 42261), United States v. Tan (id. 252, T. D. 42262), United States v. Field (id. 254, T. D. 42263), May v. United States (T. D. 43487), and Trimming Clearing House v. United States (T. D. 43488) distinguished.

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Opinion by

Tidson, J.

It was agreed that the dolls which were classified as in part of beads are composed in chief value of celluloid. On the record presented they were held dutiable at 1 cent each and 60 percent ad valorem under the second clause of paragraph 1513 as claimed. United States v. American Shipping Co. (15 Ct. Cust. Appls. 249, T. D. 42261), United States v. Tan (id. 252, T. D. 42262), United States v. Field (id. 254, T. D. 42263), May v. United States (T. D. 43487), and Trimming Clearing House v. United States (T. D. 43488) distinguished.

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5 Cust. Ct. 371, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protests-943527-g-of-brechner-cusc-1940.

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