Legal Opinion

Protest 16092-K of Brabender Corp.

United States Customs Court

Decided February 7, 1941No. 45352Published

1Opinion of the Court

Opinion by

Kincheloe, J.

The exhibit consisted of a long roll of paper about 8)4 inches wide around a paper tube. The paper is printed and ruled lengthwise with a series of straight lines and crosswise with circular lines. Near each edge the paper is perforated with small holes. " It was held to be obvious that it is *536something more than mere paper under the tariff act, and not to come within the meaning of the term chart. Sheldon v. United States (4 Cust. Ct. 42, T. D. 33265) and Winsor v. United States (6 Cust. Ct. 82, C. D. 432) cited. On the record presented the protest was overruled.

2Cases cited2 opinions

  1. Vixseboxse v. United StatesUnited States Customs Court · 1940
  2. Winsor & Newton, Inc. v. United StatesUnited States Customs Court · 1941