United States Customs Court, 1942

Protest 980027-G of Carey & Skinner, Inc.

Protest 980027-G of Carey & Skinner, Inc.
United States Customs Court · Decided April 27, 1942 · Oliver
8 Cust. Ct. 505
Protest 980027-G of Carey & Skinner, Inc.

Opinion of the Court

Opinion by

Oliver, P. J.

Several witnesses were called by the plaintiff and -one by the Government. From the testimony presented by two competent and uncontradicted witnesses of the plaintiff to the effect that the merchandise is not used for the amusement of children, but purchased as souvenirs and used as ■ornaments, the articles in question were held dutiable as in chief value of wood. 'The claim at 33% percent under paragraph 412 was therefore sustained.

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