Protests 959988-G of Bellows & Co.

U.S. Customs Court

Protests 959988-G of Bellows & Co.

5 Cust. Ct. 285

CourtUnited States Customs Court

DecidedJuly 25, 1940

DocketNo. 44141

StatusPublished

This text of 5 Cust. Ct. 285 (Protests 959988-G of Bellows & 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 959988-G of Bellows & Co., 5 Cust. Ct. 285 (cusc 1940).

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Opinion

Opinion by

Tilson, J.

Prom the sample and the testimony it clearly appeared that these bottles were designed primarily and exclusively by the plaintiff for the bona fide transportation of “Choicest Decanter Blended Scotch Whiskey” and that they were not designed for use otherwise than in the transportation of such merchandise to the United States. While it was found that they are not as unusual as the Haig & Haig pinch-bottles nor as the bottles covered by Abstract 41762, they were held dutiable at one-third of 1 cent per pound under paragraphs 217 and 810 as claimed.

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Opinion by

Tilson, J.

Prom the sample and the testimony it clearly appeared that these bottles were designed primarily and exclusively by the plaintiff for the bona fide transportation of “Choicest Decanter Blended Scotch Whiskey” and that they were not designed for use otherwise than in the transportation of such merchandise to the United States. While it was found that they are not as unusual as the Haig & Haig pinch-bottles nor as the bottles covered by Abstract 41762, they were held dutiable at one-third of 1 cent per pound under paragraphs 217 and 810 as claimed.

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Bluebook (online)

5 Cust. Ct. 285, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protests-959988-g-of-bellows-co-cusc-1940.