Case Name: Protests 981907-G, etc., of Sears, Roebuck & Co. (Los Angeles)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1941-09-19
Citations: 7 Cust. Ct. 267
Docket Number: No. 46334
Parties: Protests 981907-G, etc., of Sears, Roebuck & Co. (Los Angeles).
Judges: 
Reporter: United States Customs Court Reports
Volume: 7
Pages: 267–267

Head Matter:
Before the Second Division,
September 19, 1941
No. 46334.
Protests 981907-G, etc., of Sears, Roebuck & Co. (Los Angeles).

Opinion:
Opinion by
Kincheloe, J.
The testimony showed that the merchandise is sold in the automobile and the blanket departments of plaintiffs' establishment. The plaintiffs' witness admitted that they were listed in their catalog as "Utility blankets" and are used at football games, and that he calls them "automobile robes." From the record the court was of the opinion that the merchandise in question serves all the purposes of blankets and comes within the purview of paragraph 911 (a). The record failing to overcome the presumption of correctness attaching to the collector's action,- the protests were overruled.