Protests 977742-G of New York Merchandise Co.

U.S. Customs Court

Protests 977742-G of New York Merchandise Co.

17 Cust. Ct. 175

CourtUnited States Customs Court

DecidedAugust 30, 1946

DocketNo. 51281

StatusPublished

This text of 17 Cust. Ct. 175 (Protests 977742-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 977742-G of New York Merchandise Co., 17 Cust. Ct. 175 (cusc 1946).

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Opinion

Opinion by

Lawrence, J.

Prom the uncontradicted evidence it was held that the Christmas tree lamps similar in all material respects to those the subject of New York Merchandise Co., Inc. v. United States (16 Cust. Ct. 148, C. D. 1003) and the brass-base shells the same as those involved in New York Merchandise Co., Inc. v. United States (8 Cust. Ct. 209, C. D. 607) 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. Bicycle horns similar to those the subject of Spiegel Bros. Corp. v. United States (9 Cust. Ct. 194, C. D. 692) were held dutiable at 30 percent under paragraph 371 as parts of bicycles. The protests were sustained to this extent. -

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Opinion by

Lawrence, J.

Prom the uncontradicted evidence it was held that the Christmas tree lamps similar in all material respects to those the subject of New York Merchandise Co., Inc. v. United States (16 Cust. Ct. 148, C. D. 1003) and the brass-base shells the same as those involved in New York Merchandise Co., Inc. v. United States (8 Cust. Ct. 209, C. D. 607) 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. Bicycle horns similar to those the subject of Spiegel Bros. Corp. v. United States (9 Cust. Ct. 194, C. D. 692) were held dutiable at 30 percent under paragraph 371 as parts of bicycles. The protests were sustained to this extent. -

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17 Cust. Ct. 175, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protests-977742-g-of-new-york-merchandise-co-cusc-1946.

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