Case: Henry Coehler Co., Inc. v. United States
Abbreviation: Henry Coehler Co. v. United States
Decision Date: 1951-04-10
Docket Number: No. 55455; protest 139239-K (New York)
Citation: 26 Cust. Ct. 406
Volume: 26
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Henry Coehler Co., Inc. v. United States,
Judges: 
Pages: 406–406

Head Matter:
No. 55455.
Henry Coehler Co., Inc. v. United States,
protest 139239-K (New York).

Opinion:
Opinion by
Mollison, J.
At the trial a sample, of the merchandise was received in evidence as exhibit 1. It was stipulated that exhibit 1 is a musical works encased in an ornamental wooden box in the shape of a church, that said exhibit is used as an ornamental music box, and that it has no other use. On the record made, and following United States v. Borgfeldt & Co. (13 Ct. Cust. Appls. 620, T. D. 41461), the claim of the plaintiff was sustained.