United States Customs Court, 1938

Protest 871608-G of A. W. Fenton Co.

Protest 871608-G of A. W. Fenton Co.
United States Customs Court · Decided November 10, 1938 · Tilson
1 Cust. Ct. 475
Protest 871608-G of A. W. Fenton Co.

Opinion of the Court

Opinion by

Tilson, J.

From the record it was found that there is no visible line of demarcation between the shoes and the uppers of the baby shoes. The protest was overruled as to this item on the authority of United States v. Feltman (22 C. C. P. A. 637, T. D. 47616). Merchandise classified as smokers’ articles was found to be nothing more than a small wooden box. The claim at 33)4 percent ad valorem under paragraph 412 was therefore sustained accordingly. The evidence was held not sufficient to sustain any other of the claims made.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.