Case Name: Protests 943527-G, etc., of Dan Brechner (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1940-10-24
Citations: 5 Cust. Ct. 371
Docket Number: No. 44605
Parties: Protests 943527-G, etc., of Dan Brechner (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 5
Pages: 371–371

Head Matter:
Before the Second Division,
October 24, 1940
No. 44605.
Protests 943527-G, etc., of Dan Brechner (New York).

Opinion:
Opinion by
Tidson, J.
It was agreed that the dolls which were classified as in part of beads are composed in chief value of celluloid. On the record presented they were held dutiable at 1 cent each and 60 percent ad valorem under the second clause of paragraph 1513 as claimed. United States v. American Shipping Co. (15 Ct. Cust. Appls. 249, T. D. 42261), United States v. Tan (id. 252, T. D. 42262), United States v. Field (id. 254, T. D. 42263), May v. United States (T. D. 43487), and Trimming Clearing House v. United States (T. D. 43488) distinguished.