United States Customs Court, 1939

Protests 957506-G/88071 of Chicago Mail Order Co.

Protests 957506-G/88071 of Chicago Mail Order Co.
United States Customs Court · Decided May 12, 1939 · Tilson
2 Cust. Ct. 701
Protests 957506-G/88071 of Chicago Mail Order Co.

Opinion of the Court

Opinion by

Tilson, J.

It was conceded that the outer covering of the baby footwear in question is one piece. There is a tuck at approximately the place where the sole and upper would naturally be joined, but it is one continuous piece of material, which was held to distinguish it from United States v. Feltman (22 C. C. P. A. 637, T. D. 47616) and United States v. Kahn (13 Ct. Cust. Appls. 57, T. D. 40881). The court, being of the opinion that it was not the intent of Congress to except from paragraph 1529 footwear upon which there is visible only a mock line of.demarcation between the soles and uppers, overruled the protests.

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