Case Name: Protests 961426-G, etc., of Western Novelty Co. (Los Angeles)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-10-19
Citations: 3 Cust. Ct. 454
Docket Number: No. 42531
Parties: Protests 961426-G, etc., of Western Novelty Co. (Los Angeles).
Judges: 
Reporter: United States Customs Court Reports
Volume: 3
Pages: 454–455

Head Matter:
No. 42531.
Protests 961426-G, etc., of Western Novelty Co. (Los Angeles).

Opinion:
Opinion by
Dallinger, J.
In accordance with stipulation of counsel and on the authority of Woolworth v. United States (26 C. C. P. A. 221, C. A. D. 20) the mechanical pencils were held properly classified under paragraph 1550 (c), and the silver-plated animal figures, to which they were attached, at 40 percent under paragraph 339.