Legal Opinion

Protest 922378-G of Irving W. Rice Co.

United States Customs Court

Decided September 19, 1938No. 39389PublishedCited by 1 opinion

1Opinion of the Court

Sullivan, Judge:

An inspection of the official samples covered by this protest indicates that the merchandise consists of glass bells with a small amount of metal joining the clapper to the body of the bell.

The collector classified this merchandise under the following provision of paragraph 218 of the Tariff Act of 1930:(f) Table and kitchen articles and’utensils, and all 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, * * * decorated or ornamented in any manner * *…

2Cases cited3 opinions

  1. Fenton v. United StatesCourt of Customs and Patent Appeals · 1911
  2. United States v. Fruit Products Corp.Court of Customs and Patent Appeals · 1924
  3. Veith v. United StatesCourt of Customs and Patent Appeals · 1920

3Cited by1 opinion

  1. Jensen v. United StatesUnited States Customs Court · 1950

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