United States Customs Court, 1943

Protests 80931-K of American Mdse. Co.

Protests 80931-K of American Mdse. Co.
United States Customs Court · Decided April 21, 1943 · Lawrence
10 Cust. Ct. 440
Protests 80931-K of American Mdse. Co.

Opinion of the Court

Opinion by

Lawrence, J.

In accordance with the court’s finding that the oilcans are similar to those involved in Abstract 40863 they were held dutiable as hollow ware at 40 percent under paragraph 339, and tape measures similar to those involved in Abstract 43372 were held dutiable as household utensils at 40 percent under paragraph 339. Protests sustained to that extent.

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