Case Name: Protest 975936-G of Iwai & Co., Ltd. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1940-06-26
Citations: 5 Cust. Ct. 264
Docket Number: No. 44027
Parties: Protest 975936-G of Iwai & Co., Ltd. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 5
Pages: 264–264

Head Matter:
Before the First Division,
June 26, 1940
No. 44027.
Protest 975936-G of Iwai & Co., Ltd. (New York).

Opinion:
Opinion by
Tilson, J.
From the sample it was found that the merchandise falls squarely within the definition of translucent and that it is not transparent. On the record it was held dutiable at 40 cents per pound under paragraph 31 (b) (1) as claimed.