Case Name: Protest 959621-G of S. J. Nicholas & Co. (Los Angeles)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1940-03-01
Citations: 4 Cust. Ct. 408
Docket Number: No. 43307
Parties: Protest 959621-G of S. J. Nicholas & Co. (Los Angeles).
Judges: 
Reporter: United States Customs Court Reports
Volume: 4
Pages: 408–408

Head Matter:
No. 43307.
Protest 959621-G of S. J. Nicholas & Co. (Los Angeles).

Opinion:
Opinion by
Kincheloe, J.
It was found that while the rugs in question resemble rag rugs of the hit-and-miss variety they are certainly not made of rags and therefore are excluded from that provision. On the record presented the claim as cotton chenille rugs at 40 percent under paragraph 921 was sustained.