Case Name: Protest 697592-G of Nippon Dry Goods Co. (San Francisco)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1938-08-15
Citations: 1 Cust. Ct. 375
Docket Number: No. 39220
Parties: Protest 697592-G of Nippon Dry Goods Co. (San Francisco).
Judges: 
Reporter: United States Customs Court Reports
Volume: 1
Pages: 375–376

Head Matter:
No. 39220.
Protest 697592-G of Nippon Dry Goods Co. (San Francisco).

Opinion:
Opinion by
Sullivan, J.
In accordance with the report of the appraiser the place cards in question were held dutiable at 30 percent under paragraph 1410 as claimed. It was stipulated that the artificial tortoise in shell is the same as the merchandise passed upon in Abstract 29981. The claim at 35 percent under paragraph 1538 was therefore sustained.