Protest 929534-G of Pressner

U.S. Customs Court

Protest 929534-G of Pressner

2 Cust. Ct. 553

United States Customs Court·Decided January 23, 1939·No. No. 40492·Published

Opinion

Opinion by

Sullivan, J.

There was testimony that the article is blown up and has confetti inside. They are used in burlesque houses and night clubs. The testimony indicating that these articles are chiefly used for the amusement of adults, they were held not to come within the definition of toys in the tariff act. Being wholly or in chief value of paper they were held dutiable at 35 percent under paragraph 1413 as claimed.

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Opinion by

Sullivan, J.

There was testimony that the article is blown up and has confetti inside. They are used in burlesque houses and night clubs. The testimony indicating that these articles are chiefly used for the amusement of adults, they were held not to come within the definition of toys in the tariff act. Being wholly or in chief value of paper they were held dutiable at 35 percent under paragraph 1413 as claimed.

Protest 929534-G of Pressner, 2 Cust. Ct. 553 (cusc 1939).

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