United States Customs Court, 1942

Protests 60553-K of Hochschild

Protests 60553-K of Hochschild
United States Customs Court · Decided October 14, 1942 · Tilson
9 Cust. Ct. 430
Protests 60553-K of Hochschild

Opinion of the Court

Opinion by

Tilson, J.

From an examination of the entire record and the samples in evidence the court was satisfied that the scalloped effects on the articles do not rise to the dignity of trimmings. Therefore, all merchandise invoiced as “Hand knitted infants woolen sacque sets” was held dutiable at 50 percent ad valorem, plus 50 cents per pound under paragraph 1114 (d) and T. D. 49753 as claimed.

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