Case Name: Protests 4750-K, etc., of Zenith Novelty Co. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1940-10-16
Citations: 5 Cust. Ct. 366
Docket Number: No. 44577
Parties: Protests 4750-K, etc., of Zenith Novelty Co. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 5
Pages: 366–366

Head Matter:
No. 44577.
Protests 4750-K, etc., of Zenith Novelty Co. (New York).

Opinion:
Opinion by
Dallinger, J.
The testimony showed that the rubber turtles in question are used for the training and amusement of dogs, and not for the amusement of children. The claim at 25 percent under paragraph 1537 (b) was sustained on the authority of Abstract 31963.