Case ID: cust-ct_3/html/0376-02.html
Source: Caselaw Access Project
Author: {"author": "Sullivan, J.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

No. 42060.
    Protest 698382-G of N. Y. Merchandise Co., Inc. (New York).
   Opinion by

Sullivan, J.

In accordance with stipulation of counsel tennis rackets similar to those the subject of May v. United States (T. D. 47760) and Woolworth v. United States (T. D. 48573) and beach balls like those passed upon in United States v. Woolworth (24 C. C. P. A. 338, T. D. 48770) were held dutiable at 30 percent under paragraph 1502 as claimed.