Case Name: Protest 922501-G of S. Lisk & Bro. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1938-11-29
Citations: 1 Cust. Ct. 504
Docket Number: No. 39948
Parties: Protest 922501-G of S. Lisk & Bro. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 1
Pages: 504–504

Head Matter:
No. 39948.
Protest 922501-G of S. Lisk & Bro. (New York).

Opinion:
Opinion by
Sullivan, J.
The official sample is a siren horn or whistle composed entirely of metal. The evidence was found sufficient to establish that these articles are chiefly used by adults for amusement and that their use by children is not their chief use. The claim at 45 percent under paragraph 397 was therefore sustained.