Legal Opinion

Protests 962567-G of N. Minami & Co.

United States Customs Court

Decided December 2, 1940No. 44838PublishedCited by 1 opinion

1Opinion of the Court

Opinion by

Dallinger, J.

From the exhibit the court was satisfied that the ■electrical element or device therein may not be considered as a nonessential feature in the article and that it constitutes a conspicuous and prominent part of the wreath. On the authority of Minami v. United States (1 Cust. Ct. 307, C. D. 72) the claim at 35 percent under paragraph 353 was sustained.

2Cases cited1 opinion

  1. M. Minami & Co. v. United StatesUnited States Customs Court · 1938

3Cited by1 opinion

  1. Globe Lighting Fixture Mfg. Co. v. United StatesUnited States Customs Court · 1946