United States Customs Court, 1940

Protest 962569-G of N. Minami & Co.

Protest 962569-G of N. Minami & Co.
United States Customs Court · Decided May 20, 1940 · Dallingee
4 Cust. Ct. 488
Protest 962569-G of N. Minami & Co.

Opinion of the Court

Opinion by

Dallingee, J.

The testimony showed that the merchandise consisted of small, round, tin cases each containing five or six different sizes of sewing needles. On the record presented it was found that the plaintiff failed to overcome the presumption of correctness attaching to the collector’s classification. The protest was therefore overruled.

Case-law data current through September 30, 2026. Source: CourtListener bulk data.