Legal Opinion

Isaac B. Cohen Sons Corp. v. United States

United States Customs Court

Decided August 15, 1950No. 54602; protest 134673-K (New York)Published

1Opinion of the Court

*254Opinion by

Oliver, C. J.

At the trial a sample of the merchandise involved (item 12809) was received in evidence as exhibit 1. It consists of a glass container, measuring approximately 1J4 inches by 1% inches thick, divided into two compartments, one of which contains a statuette and the other a rosary. The container is fitted with an aluminum-hinged cover which, when snapped into place, holds the figures enclosed but visible through two doorlike windows of what appears to be plastic material. It was stipulated that the statuettes are composed wholly or in chief value of iron, steel, lead,…

2Cases cited1 opinion

  1. W. X. Huber Co. v. United StatesUnited States Customs Court · 1939

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