Legal Opinion

Protests 971722-G of Great Eastern Packing & Paper Stock Corp.

United States Customs Court

Decided April 15, 1942No. 47092Published

1Opinion of the Court

Opinion by

Ekwall, J.

It appeared that certain of the merchandise consisted .of white or colored sisal waste. The official samples were received in evidence at the trial. The plaintiff introduced the testimony of one witness but this was found to fall far short of proving that the merchandise of the kind and class here imported is chiefly used for paper making and that it is therefore “paper stock” provided for in paragraph 1750. The court stated “The designation ‘paper stock’ is a designation by use, and the chief use of the commodity will govern its classification. Classification, according…

2Cases cited5 opinions

  1. Magone v. HellerSupreme Court of the United States · 1893
  2. United States v. SwiftCourt of Customs and Patent Appeals · 1926
  3. Brown v. United StatesCourt of Customs and Patent Appeals · 1916
  4. United States v. ReddenCourt of Customs and Patent Appeals · 1925
  5. Durbrow v. United StatesCourt of Customs and Patent Appeals · 1924

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