Legal Opinion

Protest 958856-G of Abercrombie & Fitch Co.

United States Customs Court

Decided November 1, 1940No. 44662PublishedCited by 2 opinions

1Opinion of the Court

Opinion by

Tilson, J.

The evidence showed that these lighters consist of two parts, a base and an upright piece, advertised as a combination table and pocket lighter. It was held that the fact that a purchaser might remove the lighter portion from the base and carry it in his pocket would not affect the classification status of the article. The claim at 60 percent under paragraph 1552 was sustained. Hecht Pearl Co. v. United States (18 C. C. P. A. 171, T. D. 44375) followed.

2Cited by2 opinions

  1. E. Miltenberg, Inc. v. United StatesUnited States Customs Court · 1955
  2. Henry Wedemeyer, Inc. v. United StatesUnited States Customs Court · 1969