Case Name: Protest 10198-K of Sprouse-Reitz Co., Inc. (San Francisco)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1940-05-15
Citations: 4 Cust. Ct. 481
Docket Number: No. 43718
Parties: Protest 10198-K of Sprouse-Reitz Co., Inc. (San Francisco).
Judges: 
Reporter: United States Customs Court Reports
Volume: 4
Pages: 481–482

Head Matter:
No. 43718.
Protest 10198-K of Sprouse-Reitz Co., Inc. (San Francisco).

Opinion:
Opinion by
Tilson, J.
On the agreed facts the tennis rackets in question were held dutiable at 30 percent under paragraph 1502. May v. United States (T. D. 47760) and Woolworth v. United States (T. D. 48573) followed.