Case: Protest 32644-K of Marks & Rosenfeld, Inc. (New York)
Abbreviation: Protest 32644-K of Marks & Rosenfeld, Inc.
Decision Date: 1942-05-15
Docket Number: No. 47194
Citation: 8 Cust. Ct. 520
Volume: 8
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Protest 32644-K of Marks & Rosenfeld, Inc. (New York).
Judges: 
Pages: 520–520

Head Matter:
No. 47194.
Protest 32644-K of Marks & Rosenfeld, Inc. (New York).

Opinion:
Opinion by
Keefe, J.
At the hearing three witnesses, including the examiner of merchandise, testified for the plaintiff. The merchandise was described by the witnesses as vases of plain white china embossed in the mold, having handles in ornamental forms such as a bird with wings, etc., and they stated that the.articles were regarded by the trade and dealt in as white blanks for ornamentation, and that the handles were utilitarian in purpose. In view of the uncontradicted evidence the vases in question were held dutiable at 60 percent under paragraph 212 as claimed.