Case Name: Protest 79509-K of Iwata Trading Co. (San Francisco)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1942-08-26
Citations: 9 Cust. Ct. 401
Docket Number: No. 47498
Parties: Protest 79509-K of Iwata Trading Co. (San Francisco).
Judges: 
Reporter: United States Customs Court Reports
Volume: 9
Pages: 401–401

Head Matter:
No. 47498.
Protest 79509-K of Iwata Trading Co. (San Francisco).

Opinion:
Opinion by
Oliver, P. J.
At the trial it was stipulated between counsel that the merchandise consists of manufactures in chief value of shell and that it is not chiefly used for the amusement of children. In accordance therewith the claim at 35 percent under paragraph 1538 was sustained.