Legal Opinion

S. S. Kresge Co. v. United States

Court of Customs and Patent Appeals

Decided May 22, 1959No. 4962Published

1Opinion of the CourtMartin, Judge

This appeal is from a judgment of the United States Customs Court, First Division, C.D. 1974, overruling appellant’s protest and sustaining the collector’s classification of certain polystyrene paperweights. The merchandise was classified by similitude in use, under the provisions of paragraph 218 (f) of the Tariff Act of 1930, as modified by T.D. 51802 and T.D. 51898, as:

* * * articles of every description not specially provided for, composed wholly or in chief value of glass, blown or partly blown in the mold or otherwise, or colored, cut, engraved, etched, frosted, gilded, ground (except…

2Cases cited3 opinions

  1. United States v. CochranCourt of Customs and Patent Appeals · 1912
  2. Shackman v. United StatesUnited States Customs Court · 1957
  3. United States v. BlumenthalCourt of Customs and Patent Appeals · 1926

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