United States Customs Court, 1939

Protests 894348-G of May Dept. Stores, Inc.

Protests 894348-G of May Dept. Stores, Inc.
United States Customs Court · Decided August 24, 1939 · McClelland
3 Cust. Ct. 358
Protests 894348-G of May Dept. Stores, Inc.

Opinion of the Court

Opinion by

McClelland, P. J.

While the combination of articles, namely, racquets, shuttlecocks, and net, is described in the stipulation as “complete articles (badminton sets),” the court was not satisfied that sufficient evidence had been presented to warrant a finding that the combination constitutes an entirety for tariff purposes. Lang v. United States (15 Ct. Cust. Appls. 341, T. D. 42495) cited. The protests were therefore overruled. Judge Sullivan agreed in the conclusion; Brown, J., dissented.

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