Case Name: Protests 882397-G, etc., of Wm. Shaland et al. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-06-01
Citations: 2 Cust. Ct. 731
Docket Number: No. 41478
Parties: Protests 882397-G, etc., of Wm. Shaland et al. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 2
Pages: 731–731

Head Matter:
Before the First Division,
June 1, 1939
No. 41478.
Protests 882397-G, etc., of Wm. Shaland et al. (New York).

Opinion:
Opinion by
Sullivan, J.
In accordance with stipulation of counsel the merchandise in question was held dutiable as follows: (1) cigarette whistles or noisemakers or novelties in part of bamboo similar to those the subject of Abstract 39509 at 45 percent under paragraph 409; (2) trumpets and tube horns in chief value of metal at 45 percent under paragraph 397, Abstract 40185 followed; (3) squawker balloons similar to those the subject of Abstract 40493 at 45 percent under paragraph 409; and (4) harmonicas at 40 percent under paragraph 1541, Abstract 40586 followed.