Protests 784102-G of Shaland

U.S. Customs Court

Protests 784102-G of Shaland

5 Cust. Ct. 433

United States Customs Court·Decided December 16, 1940·No. No. 44958·Published

Opinion

Opinion by Oliver, P. J.

In accordance with stipulation of counsel tin kazoos the same as those the subject of Abstract 32264 were held dutiable at 45 percent under paragraph 397 as claimed, and uninflated rubber balls or so-called beach balls the same as those the subject of Woolworth v. United States (T. D. 48231) and United States v. Woolworth (24 C. C. P. A. 338, T. D. 48770) were held dutiable at 30 percent under paragraph 1502.

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Opinion by Oliver, P. J.

In accordance with stipulation of counsel tin kazoos the same as those the subject of Abstract 32264 were held dutiable at 45 percent under paragraph 397 as claimed, and uninflated rubber balls or so-called beach balls the same as those the subject of Woolworth v. United States (T. D. 48231) and United States v. Woolworth (24 C. C. P. A. 338, T. D. 48770) were held dutiable at 30 percent under paragraph 1502.

Protests 784102-G of Shaland, 5 Cust. Ct. 433 (cusc 1940).

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