United States Customs Court, 1945

Protest 12951-K of Bieber

Protest 12951-K of Bieber
United States Customs Court · Decided April 19, 1945 · Oliver
14 Cust. Ct. 238
Protest 12951-K of Bieber

Opinion of the Court

Opinion by

Oliver, P. J.

At the trial both of defendant’s witnesses admitted that the merchandise is a candlestick designed for electrical illumination-but maintained it is also a lamp base because it is drilled for wiring. Plaintiff conceded that all candlesticks designed for electrical illumination might be described as lamp bases, but contended that that would not exclude them from the more specific description of candlesticks designed for electrical illumination. Upon consideration of the testimony and an examination of exhibit 1 the merchandise was held properly dutiable at 30 percent under paragraph 218 (c), as modified. The protest was sustained to this extent.

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