Case Name: Protest 698382-G of N. Y. Merchandise Co., Inc. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-09-06
Citations: 3 Cust. Ct. 376
Docket Number: No. 42060
Parties: Protest 698382-G of N. Y. Merchandise Co., Inc. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 3
Pages: 376–376

Head Matter:
No. 42060.
Protest 698382-G of N. Y. Merchandise Co., Inc. (New York).

Opinion:
Opinion by
Sullivan, J.
In accordance with stipulation of counsel tennis rackets similar to those the subject of May v. United States (T. D. 47760) and Woolworth v. United States (T. D. 48573) and beach balls like those passed upon in United States v. Woolworth (24 C. C. P. A. 338, T. D. 48770) were held dutiable at 30 percent under paragraph 1502 as claimed.