Case Name: Protests 813460-G, etc., of New York Merchandise Co., Inc. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1938-09-12
Citations: 1 Cust. Ct. 393
Docket Number: No. 39335
Parties: Protests 813460-G, etc., of New York Merchandise Co., Inc. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 1
Pages: 393–393

Head Matter:
Before the First Division,
September 12, 1938
No. 39335.
Protests 813460-G, etc., of New York Merchandise Co., Inc. (New York).

Opinion:
Opinion by
Sullivan, J.
The testimony indicated that these articles are used in the bathroom for bathing purposes, chiefly for bathing babies and small children, for the amusement of the children being bathed, and as ornaments in the bathroom. It was found that the evidence does not indicate that they are chiefly used for other purposes than the amusement of children. The protests were therefore overruled. G. A. 8867 (T. D. 40424), affirmed in United States v. Globe Overseas Corporation (13 Ct. Cust. Appls. 10, T. D. 40849), distinguished.