Case Name: Protest 80928-K of American Merchandise Co., Inc. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1943-05-19
Citations: 10 Cust. Ct. 460
Docket Number: No. 48293
Parties: Protest 80928-K of American Merchandise Co., Inc. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 10
Pages: 460–460

Head Matter:
Before the Second Division,
May 19, 1943
No. 48293.
Protest 80928-K of American Merchandise Co., Inc. (New York).

Opinion:
Opinion by
Lawrence, J.
In view of the uncontradicted evidence it was held that oilcans similar to those involved in Abstract 40863 are dutiable as hollow ware at 40 percent under paragraph 339, and bicycle horns similar to those the subject of Spiegel v. United States (9 Cust. Ct. 194, C. D. 692) were held dutiable as parts of bicycles at 30 percent under paragraph 371, as claimed.