Case Name: Protest 779906-G of M. Pressner & Co. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1942-01-28
Citations: 8 Cust. Ct. 456
Docket Number: No. 46898
Parties: Protest 779906-G of M. Pressner & Co. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 8
Pages: 456–456

Head Matter:
No. 46898.
Protest 779906-G of M. Pressner & Co. (New York).

Opinion:
Opinion by
Oliver, P. J.
In accordance with stipulation of counsel the kazoos in question were held dutiable at 45 percent under paragraph 397 as claimed. It was also stipulated that the whistling balloons, rubber balloons, and noisemakers in question are composed in part of bamboo. Following Abstract 40493 the claim at 45 percent under paragraph 409 was sustained as to these items.