Case Name: Protest 872799-G of Cunard White Star, Ltd. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-10-17
Citations: 3 Cust. Ct. 445
Docket Number: No. 42472
Parties: Protest 872799-G of Cunard White Star, Ltd. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 3
Pages: 445–446

Head Matter:
No. 42472.
Protest 872799-G of Cunard White Star, Ltd. (New York).

Opinion:
Opinion by
Dallinger, J.
It appeared that the imported miniature steamship is a model of the Queen Mary. It was held that the importation is not an entirety. The proof established that the model is composed in chief value of wood. It was, therefore, held dutiable at 33% percent under paragraph 412. From the evidence it was found that the show case is in chief value of glass and as such properly dutiable as classified at 50 percent under paragraph 230.