Case Name: Protest 110679-K of Herbert B. Moller (Tampa)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1945-09-14
Citations: 15 Cust. Ct. 269
Docket Number: No. 50499
Parties: Protest 110679-K of Herbert B. Moller (Tampa).
Judges: 
Reporter: United States Customs Court Reports
Volume: 15
Pages: 269–270

Head Matter:
No. 50499.
Protest 110679-K of Herbert B. Moller (Tampa).

Opinion:
Opinion by
Keefe, J.
At the trial the plaintiff failed to establish that the parts valued at $3,970 or at $225 were either previously shipped from the United States or were the product of American manufacture. It was held that the presumption of correctness of the collector's classification had not been overcome and the protest was therefore overruled.