Case Name: Protests 961647-G, etc., of Gellman Brothers et al. (Minneapolis)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1940-05-20
Citations: 4 Cust. Ct. 486
Docket Number: No. 43741
Parties: Protests 961647-G, etc., of Gellman Brothers et al. (Minneapolis).
Judges: 
Reporter: United States Customs Court Reports
Volume: 4
Pages: 486–487

Head Matter:
Before the First Division,
May 20, 1940
No. 43741.
Protests 961647-G, etc., of Gellman Brothers et al. (Minneapolis).

Opinion:
Opinion by
Brown, J.
In accordance with stipulation of counsel kazoos like those the subject of Abstract 32264 were held dutiable at 45 percent under paragraph 397 and opera glasses the same as those passed upon in Woolworth v. United States (2 Cust. Ct. 1, C. D. 74) were held dutiable at 35 percent under paragraph 228 (b) and the French Trade Agreement.