Case Name: Protests 745128-G, etc., of Langfelder, Homma & Hayward, Inc. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-08-08
Citations: 3 Cust. Ct. 343
Docket Number: No. 41899
Parties: Protests 745128-G, etc., of Langfelder, Homma & Hayward, Inc. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 3
Pages: 343–343

Head Matter:
No. 41899.
Protests 745128-G, etc., of Langfelder, Homma & Hayward, Inc. (New York).

Opinion:
Opinion by
Sullivan, J.
In accordance with stipulation of counsel and on the authority of Woolworth v. United States (T. D. 48573) tennis rackets were held dutiable at 30 percent under paragraph 1502. Microscope sets stipulated to be similar to those the subject of United States v. Wolf (26 C. C. P. A. 243, C. A. D. 23) were held dutiable at 45 percent under paragraph 228 (b) as claimed.