Case Name: Protest 90481-K of McMinn & Davis Co. (San Francisco)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1944-12-07
Citations: 13 Cust. Ct. 321
Docket Number: No. 49850
Parties: Protest 90481-K of McMinn & Davis Co. (San Francisco).
Judges: 
Reporter: United States Customs Court Reports
Volume: 13
Pages: 321–321

Head Matter:
No. 49850.
Protest 90481-K of McMinn & Davis Co. (San Francisco).

Opinion:
Opinion by
Walker, J.
At the trial the examiner identified the articles as parts of polo mallets. As paragraph 1502 as modified provides for polo mallets, but not parts of such equipment, the protest was overruled, citing Huber v. United States (11 Cust. Ct. 55, C. D. 793).