Case Name: Protests 61839-K, etc., of Wm. Shaland (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1941-10-01
Citations: 7 Cust. Ct. 279
Docket Number: No. 46389
Parties: Protests 61839-K, etc., of Wm. Shaland (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 7
Pages: 279–279

Head Matter:
No. 46389.
Protests 61839-K, etc., of Wm. Shaland (New York).

Opinion:
Opinion by
Oliver, P. J.
It was stipulated that the whistling balloons, rubber balloons, and noisemakers are composed in part of bamboo. They were therefore held dutiable at 45 percent under paragraph 409 as claimed, following Abstract 40493. Metal kazoos stipulated to be similar to those the subject of Abstract 44122 and 32264 were held dutiable at 45 percent under paragraph 397 as claimed.