Protests 997559-G of Toepfer

U.S. Customs Court

Protests 997559-G of Toepfer

10 Cust. Ct. 473

United States Customs Court·Decided June 3, 1943·No. No. 48362·Published

Opinion

Opinion by

Lawrence, J.

The uncontradicted evidence disclosed that the merchandise consists of moisture testers similar in all material respects to those the subject of Brabender Corp. v. United States (6 Cust. Ct. 331, C. D. 491, and 8 Id. 267, C. D. 619), the records in which cases were incorporated herein. In accordance therewith the moisture testers in question were held dutiable at 35 percent under paragraph 353 as articles having as an essential feature an electrical element or device, as claimed.

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Opinion by

Lawrence, J.

The uncontradicted evidence disclosed that the merchandise consists of moisture testers similar in all material respects to those the subject of Brabender Corp. v. United States (6 Cust. Ct. 331, C. D. 491, and 8 Id. 267, C. D. 619), the records in which cases were incorporated herein. In accordance therewith the moisture testers in question were held dutiable at 35 percent under paragraph 353 as articles having as an essential feature an electrical element or device, as claimed.

Protests 997559-G of Toepfer, 10 Cust. Ct. 473 (cusc 1943).

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Opinion

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