United States Customs Court, 1957

John L. Westland & Son, Inc. v. United States

John L. Westland & Son, Inc. v. United States
United States Customs Court · Decided November 19, 1957 · Oliver
39 Cust. Ct. 498
John L. Westland & Son, Inc. v. United States

Opinion of the Court

*499Opinion by

Oliver, C. J.

In accordance with oral stipulation of counsel that the merchandise described as “Waddling Duck,” contained in cases T 21073 to T 21076, covered by invoice item T 40274, “consists of a figure or image of an animate object, wholly or in chief value of metal, having a movable member or part valued over 30 cents per pound, not having a spring mechanism contained therein,” the claim of the plaintiff was sustained as to the article in question. The protest was dismissed as to all other merchandise.

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