Case Name: Protests 42595-K, etc., of Wm. Shaland (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1940-12-23
Citations: 6 Cust. Ct. 482
Docket Number: No. 45051
Parties: Protests 42595-K, etc., of Wm. Shaland (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 6
Pages: 482–482

Head Matter:
No. 45051.
Protests 42595-K, etc., of Wm. Shaland (New York).

Opinion:
Opinion by
Oliver, P. J.
In accordance with stipulation of counsel the opera glasses in question were held dutiable at 35 percent under paragraph 228 (b) and the French Trade Agreement (T. D. 48316), Woolworth v. United States (2 Cust. Ct. 1, C. D. 74) followed, and trick wood jumping sticks similar to those the subject of Abstract 44028 were held dutiable at 33J4 percent under paragraph 412 as claimed.