Protests 978583-G of Westphal

U.S. Customs Court

Protests 978583-G of Westphal

10 Cust. Ct. 384

CourtUnited States Customs Court

DecidedJanuary 28, 1943

DocketNo. 47969

StatusPublished

This text of 10 Cust. Ct. 384 (Protests 978583-G of Westphal) 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 978583-G of Westphal, 10 Cust. Ct. 384 (cusc 1943).

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Opinion

[385]*385Opinion by

Ekwall, J.

It was stipulated that certain of the figures in question are not toys, and that they are similar in all material respects (except component material of chief value and that they are not manger sets) to the small figures the subject of decision in Joseph Schmidt, Inc. v. United States (9 Cust. Ct.188, C. D. 690). In accordance therewith, the figures in question were held not subject to countervailing duty. Protests sustained as to certain items.

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[385]*385Opinion by

Ekwall, J.

It was stipulated that certain of the figures in question are not toys, and that they are similar in all material respects (except component material of chief value and that they are not manger sets) to the small figures the subject of decision in Joseph Schmidt, Inc. v. United States (9 Cust. Ct.188, C. D. 690). In accordance therewith, the figures in question were held not subject to countervailing duty. Protests sustained as to certain items.

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Bluebook (online)

10 Cust. Ct. 384, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protests-978583-g-of-westphal-cusc-1943.