Case Name: Protest 39126-K of New York Merchandise Co., Inc. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1946-10-30
Citations: 17 Cust. Ct. 210
Docket Number: No.51386
Parties: Protest 39126-K of New York Merchandise Co., Inc. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 17
Pages: 210–210

Head Matter:
Before the Second Division,
October 30, 1946
No.51386.
Protest 39126-K of New York Merchandise Co., Inc. (New York).

Opinion:
Opinion by
Kincheloe, J.
It was stipulated thát the merchandise is similar in all material respects to that passed upon in Nippon Import & Trailing Co. v. United States (14 Cust. Ct. 35, C. D. 908). In accordance therewith the claim at 35 percent under paragraph 921 was sustained.