United States Customs Court, 1943

Protests 941135-G of Schmid

Protests 941135-G of Schmid
United States Customs Court · Decided January 28, 1943 · Ekwall
10 Cust. Ct. 385
Protests 941135-G of Schmid

Opinion of the Court

Opinion by

Ekwall, J.

It was stipulated that the various small ornamental or decorative figures in question are not toys, and are similar in all material respects (except component material of chief value and that they are not manger sets) to the small figures the subject of Joseph Schmidt, Inc. v. United States (9 Cust. Ct. 188, C. D. 690). The protests claiming that they are not subject to countervailing duty under section 303 were sustained as to certain of the items.

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