Case Name: Protest 972722-G of Roland Syndicate, Inc. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-12-22
Citations: 4 Cust. Ct. 349
Docket Number: No. 42905
Parties: Protest 972722-G of Roland Syndicate, Inc. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 4
Pages: 349–349

Head Matter:
No. 42905.
Protest 972722-G of Roland Syndicate, Inc. (New York).

Opinion:
Opinion by
Dallinger, J.
In accordance with stipulation of counsel and on the authority of United States v. Friedlaender (21 C. C. P. A. 103, T. D. 46445), Dow v. United States (id. 282, T. D. 46816), and Abstract 41633 the calendars and pencil sharpeners in question were held dutiable at 40 percent under paragraph 339 as claimed.