Case ID: cust-ct_39/html/0471-03.html
Source: Caselaw Access Project
Author: {"author": "Oliver, C. J.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

Before the First Division,
    October 30, 1957
    No. 61297.
    protests 236741-K, etc. (New York).
    Charles A. Redden, Inc., and Ronson Art Metal Works et al. v. United States,
   Opinion by

Oliver, C. J.

It was stipulated that the invoice items marked “A,” “B,” “C,” “D,” “E,” “F,” “G,” “H,” “J,” “K,” or “L,” “in their condition as imported, are dedicated to use as parts of table, desk, or pocket lighters, and are in fact used together with other parts of domestic origin to make table lighters, desk lighters and pocket lighters, and no other articles”; that none of the said items is used exclusively as parts of pocket lighters; and that all of the lighters, of which these items are parts, are smokers’ articles. On the record presented and following The American Import Co. v. United States, 39 Cust. Ct. 9, C. D. 1894, the claim of the plaintiffs was sustained.