U. S. Rubber Co. v. United States

U.S. Customs Court

U. S. Rubber Co. v. United States

20 Cust. Ct. 251, 1948 Cust. Ct. LEXIS 66

CourtUnited States Customs Court

DecidedJanuary 15, 1948

DocketNo. 52117; protest 120507-K (Los Angeles)

StatusPublished

This text of 20 Cust. Ct. 251 (U. S. Rubber Co. v. United States) 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

U. S. Rubber Co. v. United States, 20 Cust. Ct. 251, 1948 Cust. Ct. LEXIS 66 (cusc 1948).

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Opinion

Opinion by

Tilson, J.

The record showed that the imported merchandise is used in conjunction with other articles, not imported, in the manufacture or production of automobile tires. However, the record failed to establish that the imported merchandise is an integral, constituent, or component part without which the article to which it is to be joined could not function as such article. The evidence likewise failed to establish that the article to which the imported merchandise is to bp joined, is a machine, in and of itself. On the record presented the protest was overruled for failure of proof.

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Opinion by

Tilson, J.

The record showed that the imported merchandise is used in conjunction with other articles, not imported, in the manufacture or production of automobile tires. However, the record failed to establish that the imported merchandise is an integral, constituent, or component part without which the article to which it is to be joined could not function as such article. The evidence likewise failed to establish that the article to which the imported merchandise is to bp joined, is a machine, in and of itself. On the record presented the protest was overruled for failure of proof.

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Bluebook (online)

20 Cust. Ct. 251, 1948 Cust. Ct. LEXIS 66, Counsel Stack Legal Research, https://law.counselstack.com/opinion/u-s-rubber-co-v-united-states-cusc-1948.