Case Name: Protests 894348-G, etc., of May Dept. Stores, Inc., et al. (Los Angeles)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-08-24
Citations: 3 Cust. Ct. 358
Docket Number: No. 41982
Parties: Protests 894348-G, etc., of May Dept. Stores, Inc., et al. (Los Angeles).
Judges: 
Reporter: United States Customs Court Reports
Volume: 3
Pages: 358–358

Head Matter:
Before the First Division,
August 24, 1939
No. 41982.
Protests 894348-G, etc., of May Dept. Stores, Inc., et al. (Los Angeles).

Opinion:
Opinion by
McClelland, P. J.
While the combination of articles, namely, racquets, shuttlecocks, and net, is described in the stipulation as "complete articles (badminton sets)," the court was not satisfied that sufficient evidence had been presented to warrant a finding that the combination constitutes an entirety for tariff purposes. Lang v. United States (15 Ct. Cust. Appls. 341, T. D. 42495) cited. The protests were therefore overruled. Judge Sullivan agreed in the conclusion; Brown, J., dissented.