Case Name: The Emporium and The Emporium Capwell Company v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1957-07-03
Citations: 39 Cust. Ct. 344
Docket Number: No. 60987; protest 292412-K (San Francisco)
Parties: The Emporium and The Emporium Capwell Company v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 39
Pages: 344–344

Head Matter:
Before the First Division,
July 3, 1957
No. 60987.
protest 292412-K (San Francisco).
The Emporium and The Emporium Capwell Company v. United States,

Opinion:
Opinion by
Oliver, C. J.
In accordance with stipulation of counsel that the rate of 25 percent should apply to the toys valued at $271 and that the rate of 35 percent should apply to the toys valued at $37, the protest was sustained to that extent.