Case: L. Tobert Co., Inc., and American Shipping Co. v. United States
Abbreviation: L. Tobert Co. v. United States
Decision Date: 1952-04-24
Docket Number: No. 56581; protest 153767-K (New York)
Citation: 28 Cust. Ct. 456
Volume: 28
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: L. Tobert Co., Inc., and American Shipping Co. v. United States,
Judges: 
Pages: 456–457

Head Matter:
Before the Second Division,
April 24, 1952
No. 56581.
protest 153767-K (New York).
L. Tobert Co., Inc., and American Shipping Co. v. United States,

Opinion:
Opinion by
Lawrence, J.
It must be presumed that the collector exhausted consideration of said paragraph 339, supra, including its modified form, and was satisfied that the subject articles are not only household utensils but that they are illuminating articles as well, within the meaning of said paragraph when con sidered in its entirety. United States v. Lilly & Co. and Parke, Davis & Co. (14 Ct. Cust. Appls. 332, T. D. 41970). It was necessary, therefore, for the plaintiffs to establish not only that the decision of the collector was erroneous but that the plaintiffs' claimed classification is correct. United States v. Gardel Industries (33 C. C. P. A. 118, C. A. D. 325).
Plaintiffs failed to establish by competent evidence that the articles are not chiefly used for illuminating purposes. The presumption of correctness attaching to the collector's classification stands undisturbed. The protest was overruled.