Case ID: cust-ct_2/html/0685-05.html
Source: Caselaw Access Project
Author: {"author": "Tilson, J.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

Before the Second Division,
    May 3, 1939
    No. 41197.
    Protests 525592-G, etc., of Oppenheim & Baruch, Inc. (New York).
   Opinion by

Tilson, J.

It appeared that the merchandise in question was made by the same process as the burnt-out laces involved in United States v. Field (22 C. C. P. A. 502, T. D. 47495). Certain of the items were held dutiable at 37⅝ percent under paragraph 919, others at 40 percent under paragraph 923, and some at 45 cents per pound and 65 percent ad valorem under paragraph 1312.