Protests 977722-G of New York Merchandise Co.

U.S. Customs Court

Protests 977722-G of New York Merchandise Co.

11 Cust. Ct. 224

CourtUnited States Customs Court

DecidedJuly 23, 1943

DocketNo. 48585

StatusPublished

This text of 11 Cust. Ct. 224 (Protests 977722-G 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 977722-G of New York Merchandise Co., 11 Cust. Ct. 224 (cusc 1943).

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Opinion

Opinion by

Lawrence, J.

The uncontradicted evidence disclosed that the bicycle horns are similar to those involved in Spiegel Bros. Corp. v. United States (9 Cust. Ct. 194, C. D. 692), the record in which case was incorporated herein, and that the brass base shells are similar to those the subject of New York Merchandise Co., Inc. v. United States (8 Cust. Ct. 209, C. D. 607), which record was also incorporated herein. Following the cited decisions the bicycle horns were held dutiable at 30 percent under paragraph 371 as parts of bicycles, as claimed, and the brass base shells at 35 percent under paragraph 353.

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Opinion by

Lawrence, J.

The uncontradicted evidence disclosed that the bicycle horns are similar to those involved in Spiegel Bros. Corp. v. United States (9 Cust. Ct. 194, C. D. 692), the record in which case was incorporated herein, and that the brass base shells are similar to those the subject of New York Merchandise Co., Inc. v. United States (8 Cust. Ct. 209, C. D. 607), which record was also incorporated herein. Following the cited decisions the bicycle horns were held dutiable at 30 percent under paragraph 371 as parts of bicycles, as claimed, and the brass base shells at 35 percent under paragraph 353.

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11 Cust. Ct. 224, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protests-977722-g-of-new-york-merchandise-co-cusc-1943.

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