United States Customs Court, 1945

Protests 90489-K of China Dry Goods Co.

Protests 90489-K of China Dry Goods Co.
United States Customs Court · Decided November 30, 1945 · Oliver
15 Cust. Ct. 338
Protests 90489-K of China Dry Goods Co.

Opinion of the Court

Opinion by

Oliver, P. J.

The testimony of plaintiff’s witness relating to the merchandise in question was held to be of little value, in view of his limited experience in handling toys. The Government examiner testified that he had returned as toys, fur dogs containing a device for producing a squeak; and those without such device, as manufactures of fur. The Government moved to dismiss the protests on the ground that plaintiff had failed to make out a prima facie case. The record being wholly insufficient to overcome the presumption of correctness attaching to the collector’s classification, the motion to dismiss was granted.

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