Case Name: Petition 5677-R of Eagle Slide Fastener Co., Inc. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1938-09-22
Citations: 1 Cust. Ct. 409
Docket Number: No. 39418
Parties: Petition 5677-R of Eagle Slide Fastener Co., Inc. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 1
Pages: 409–409

Head Matter:
Before the First Division,
September 22, 1938
No. 39418.
Petition 5677-R of Eagle Slide Fastener Co., Inc. (New York).

Opinion:
Opinion by
McClelland, P. J.
It appeared that the slide fasteners in- question were different from those manufactured and sold for home consumption in Czechoslovakia and that there was an honest difference of opinion as to the dutiable value of the merchandise. The record was found to establish good; faith on the part of the petitioner. The petition was therefore granted.