Case Name: Protests 755136-G, etc., of Langfelder, Homma & Hayward, Inc. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-01-03
Citations: 2 Cust. Ct. 515
Docket Number: No. 40283
Parties: Protests 755136-G, etc., of Langfelder, Homma & Hayward, Inc. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 2
Pages: 515–515

Head Matter:
No. 40283.
Protests 755136-G, etc., of Langfelder, Homma & Hayward, Inc. (New York).

Opinion:
Opinion by
Sullivan, J.
It was stipulated that certain items consist of novelties in chief value of rubber. They were held dutiable at 25 percent, under paragraph 1537 (b) on the authority of Abstract 25607. Uninflated rubber balls or so-called beach balls the same as those the subject of Woolworth v. United States (T. D. 48231) and United States v. Woolworth (24 C. C. P. A. 338, T. D. 48770) were held dutiable at 30 percent under paragraph 1502.