Case Name: Protest 66162-K of Strauss-Eckardt Co., Inc. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1942-08-26
Citations: 9 Cust. Ct. 401
Docket Number: No. 47500
Parties: Protest 66162-K of Strauss-Eckardt Co., Inc. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 9
Pages: 401–401

Head Matter:
No. 47500.
Protest 66162-K of Strauss-Eckardt Co., Inc. (New York).

Opinion:
Opinion by
Oliver, P. J.
At the trial counsel for the respective parties agreed that one of the items consists of harmonicas which are musical instruments, not chiefly used for the amusement of children. In accordance therewith the claim at 40 percent under paragraph 1541 (a) was sustained as to this item.