Paul E. Sernau, Inc. v. United States
Paul E. Sernau, Inc. v. United States
53 Cust. Ct. 315; 1964 Cust. Ct. LEXIS 3177
Opinion of the Court
Opinion by
In accordance with stipulation of counsel that the merchandise, described on the invoice as “Long neck ducks” and identified as item 870/7 contained in cartons 9363/21-30, consists of natural, preserved, immature 'ducks, chiefly used as a decorative article and not as a toy, and that such ducks consist of feather and downs on the skin, dressed, colored, or otherwise advanced or manufactured, the claim of the plaintiff was sustained.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.