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Protest 806812-G of Western States Importing Co.

1 Cust. Ct. 525
United States Customs Court·Decided December 12, 1938·No. No. 40057·Published

Opinion

Opinion by

Sullivan, J.

It was stipulated that the articles are in chief value of wood. From the testimony and examination of the samples the court was convinced that these puzzles are not chiefly used for the amusement of children. They were therefore held not to be toys but dutiable at 33% percent under paragraph 412 as claimed.

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Protest 806812-G of Western States Importing Co., 1 Cust. Ct. 525 (cusc 1938).

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