Case ID: cust-ct_4/html/0486-06.html
Source: Caselaw Access Project
Author: {"author": "Brown, J.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

Before the First Division,
    May 20, 1940
    No. 43741.
    Protests 961647-G, etc., of Gellman Brothers et al. (Minneapolis).
   Opinion by

Brown, J.

In accordance with stipulation of counsel kazoos like those the subject of Abstract 32264 were held dutiable at 45 percent under paragraph 397 and opera glasses the same as those passed upon in Woolworth v. United States (2 Cust. Ct. 1, C. D. 74) were held dutiable at 35 percent under paragraph 228 (b) and the French Trade Agreement.