Case Name: Protest 962569-G of N. Minami & Co., Inc. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1940-05-20
Citations: 4 Cust. Ct. 488
Docket Number: No. 43749
Parties: Protest 962569-G of N. Minami & Co., Inc. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 4
Pages: 488–488

Head Matter:
Before the Second Division,
May 20, 1940
No. 43749.
Protest 962569-G of N. Minami & Co., Inc. (New York).

Opinion:
Opinion by
Dallingee, J.
The testimony showed that the merchandise consisted of small, round, tin cases each containing five or six different sizes of sewing needles. On the record presented it was found that the plaintiff failed to overcome the presumption of correctness attaching to the collector's classification. The protest was therefore overruled.