Case Name: Protests 991212-G, etc., of H. W. Robinson & Co. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1941-01-09
Citations: 6 Cust. Ct. 497
Docket Number: No. 45141
Parties: Protests 991212-G, etc., of H. W. Robinson & Co. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 6
Pages: 497–497

Head Matter:
No. 45141.
Protests 991212-G, etc., of H. W. Robinson & Co. (New York).

Opinion:
Opinion by
Walker, J.
It was stipulated that the merchandise invoiced as "Grape Guest Soap" and "Giant Grape Guest Soap" consists of toilet soap in the form of a cluster of grapes. Following Shallus v. United States (13 Ct. Cust. Appls. 87, T. D. 40937) and Abstract 47154 the merchandise in question was held dutiable as soap at 30 percent under paragraph 80 as claimed.