Case Name: Protest 975171-G of M. Pressner & Co. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1940-06-26
Citations: 5 Cust. Ct. 264
Docket Number: No. 44028
Parties: Protest 975171-G of M. Pressner & Co. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 5
Pages: 264–264

Head Matter:
No. 44028.
Protest 975171-G of M. Pressner & Co. (New York).

Opinion:
Opinion by
Tilson, J.
It was conceded that certain items were composed in chief value of wood and that certain other items were composed in chief value of shell. From the testimony it was found that they are not chiefly used for the amusement of children. The claims at 33}i percent under paragraph 412 and at 35 percent under paragraph 1538 were therefore sustained.