Legal Opinion

Protests 943527-G of Brechner

United States Customs Court

Decided October 24, 1940No. 44605Published

1Opinion of the Court

Opinion by

Tidson, J.

It was agreed that the dolls which were classified as in part of beads are composed in chief value of celluloid. On the record presented they were held dutiable at 1 cent each and 60 percent ad valorem under the second clause of paragraph 1513 as claimed. United States v. American Shipping Co. (15 Ct. Cust. Appls. 249, T. D. 42261), United States v. Tan (id. 252, T. D. 42262), United States v. Field (id. 254, T. D. 42263), May v. United States (T. D. 43487), and Trimming Clearing House v. United States (T. D. 43488) distinguished.

2Cases cited1 opinion

  1. United States v. American Shipping Co.Court of Customs and Patent Appeals · 1927