United States Customs Court, 1939

Protest 872799-G of Cunard White Star, Ltd.

Protest 872799-G of Cunard White Star, Ltd.
United States Customs Court · Decided October 17, 1939 · Dallinger
3 Cust. Ct. 445
Protest 872799-G of Cunard White Star, Ltd.

Opinion of the Court

*446Opinion by

Dallinger, J.

It appeared that the imported miniature steamship is a model of the Queen Mary. It was held that the importation is not an entirety. The proof established that the model is composed in chief value of wood. It was, therefore, held dutiable at 33% percent under paragraph 412. From the evidence it was found that the show case is in chief value of glass and as such properly dutiable as classified at 50 percent under paragraph 230.

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