Case Name: Protests 999304-G, etc., of M. Pressner & Co. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1940-01-29
Citations: 4 Cust. Ct. 380
Docket Number: No. 43115
Parties: Protests 999304-G, etc., of M. Pressner & Co. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 4
Pages: 380–380

Head Matter:
Before the First Division,
January 29, 1940
No. 43115.
Protests 999304-G, etc., of M. Pressner & Co. (New York).

Opinion:
Opinion by
Tilson, J.
In accordance with stipulation of counsel trick daggers composed entirely of metal and siren whistles and horns were held dutiable at 45 percent under paragraph 397 as claimed. Abstracts 37637, 39948, and 40480 followed. So-called cigarette whistles, noisemakers, or novelties in part of bamboo similar to those the subject of Abstract 39509 were held dutiable at 45 percent under paragraph 409.