J. E. Bernard & Co. v. United States

This is an appeal from the decision of the Customs Court, Third Division (55 Cust. Ct. 17, C.D. 2549) unanimously denying appellant’s “principal claim” to classification of imported plastic toilet roll holders1 as articles n.s.p.f. A two judge majority so held on the basis that appellant had failed in its burden of proof; the third judge, in dissent, was of the opinion that the case should be restored to the calendar for the submission of additional evidence. Each of the three judges below wrote an opinion in support of these individual views. The imported plastic toilet roll holders were…