General
Protest 931744-G of Alfred Kohlberg, Inc. (New York)
1 Cust. Ct. 479·United States Customs Court·1938
Brief incoming
Hand-reviewed Bluebook brief (procedural posture, facts, issue, holding, reasoning, dissent) ships once the AI generation pipeline runs through this case. Join the waitlist to get notified when 1L briefs go live.
Opinion
Before the Third Division,
November 14, 1938
No. 39829.
Protest 931744-G of Alfred Kohlberg, Inc. (New York).
[MAJORITY — Cline, J.]
Opinion by
Cline, J.
It was stipulated that the boxes in question are in chief value of brass, not plated with platinum, gold, or silver, or colored with gold lacquer. In the absence of evidence tending to show that the articles are household utensils or hollow ware the claim under paragraph 339 was overruled. The record showing that the boxes are in chief value of base metal they were held dutiable at 45 percent under paragraph 397. Morse v. United States (13 Ct. Cust. Appls. 553, T. D. 41432) and United States v. Halle (20 C. C. P. A. 281, T. D. 46077) cited.