Protests 97197-K of L. Greenberg & Son

U.S. Customs Court

Protests 97197-K of L. Greenberg & Son

12 Cust. Ct. 321

CourtUnited States Customs Court

DecidedMay 27, 1944

DocketNo. 49442

StatusPublished

This text of 12 Cust. Ct. 321 (Protests 97197-K of L. Greenberg & Son) 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 97197-K of L. Greenberg & Son, 12 Cust. Ct. 321 (cusc 1944).

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Opinion

Opinion by

Tilson, J.

The record showed that certain items consist of pincushions or emeries in chief value of cotton, and others made or cut from velvet pile fabrics, all of which are in chief value of cotton having a staple of less than 1)4 inches in length. These items are similar to those involved in Abstracts 48406 and 49006. Those in chief value of cotton were held dutiable at 40 percent under paragraph 923 as claimed, and those made or cut from velvet pile fabrics composed in chief value of cotton were held dutiable at 62)4 percent under paragraph 909 as claimed.

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Opinion by

Tilson, J.

The record showed that certain items consist of pincushions or emeries in chief value of cotton, and others made or cut from velvet pile fabrics, all of which are in chief value of cotton having a staple of less than 1)4 inches in length. These items are similar to those involved in Abstracts 48406 and 49006. Those in chief value of cotton were held dutiable at 40 percent under paragraph 923 as claimed, and those made or cut from velvet pile fabrics composed in chief value of cotton were held dutiable at 62)4 percent under paragraph 909 as claimed.

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Bluebook (online)

12 Cust. Ct. 321, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protests-97197-k-of-l-greenberg-son-cusc-1944.