Legal Opinion

Fan Co. v. United States

United States Customs Court

Decided June 13, 1950No. 54391; protests 136859-K and 141933-K (New York)Published

1Opinion of the Court

Oliver, Chief Judge:

The merchandise in this case consists of certain silver and enameled hinged metal boxes, described on the invoices and referred to throughout the record as pill boxes.

The merchandise in protest 136859-K consists of silver pill boxes and in protest 141933-K of enameled pill boxes. The goods were assessed under paragraph 1527 (c) (2), Tariff Act of 1930, as articles “designed to be worn on apparel or carried on or about or attached to the person,” composed wholly or in chief value of metal other than gold or platinum, such as, among other articles enumerated in that…

2Cases cited2 opinions

  1. Gallagher v. United StatesCourt of Customs and Patent Appeals · 1915
  2. Protests 17094-K R. H. Stearns Co.United States Customs Court · 1944

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