United States Customs Court, 1941

Protest 991077-G of Delman, Inc.

Protest 991077-G of Delman, Inc.
United States Customs Court · Decided February 11, 1941 · Walker
6 Cust. Ct. 540
Protest 991077-G of Delman, Inc.

Opinion of the Court

Opinion by

Walker, J.

It was found that the article here involved responds to the definition of the word “basket” rather than that of “box.” It is made of an interwoven, flexible material — straw or palm leaf — and has pliant sides. It was held that the evidence does not take it out of the provision for baskets. On the record presented the protest was overruled. United States v. Byrnes & Co. (11 Ct. Cust. Appls. 68, T. D. 38728 cited).

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