Case Name: Protest 851351-G of New York Merchandise Co., Inc. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1940-12-16
Citations: 5 Cust. Ct. 433
Docket Number: No. 44953
Parties: Protest 851351-G of New York Merchandise Co., Inc. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 5
Pages: 433–433

Head Matter:
No. 44953.
Protest 851351-G of New York Merchandise Co., Inc. (New York).

Opinion:
Opinion by Oliver, P. J.
It was stipulated that the merchandise consists of tennis rackets similar to those the subject of May v. United States (T. D. 47760) and Woolworth v. United States (T. D. 48573). The claim at 30 percent under paragraph 1502 was therefore sustained.