Case Name: Protests 784102-G, etc., of Wm. Shaland (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1940-12-16
Citations: 5 Cust. Ct. 433
Docket Number: No. 44958
Parties: Protests 784102-G, etc., of Wm. Shaland (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 5
Pages: 433–433

Head Matter:
No. 44958.
Protests 784102-G, etc., of Wm. Shaland (New York).

Opinion:
Opinion by Oliver, P. J.
In accordance with stipulation of counsel tin kazoos the same as those the subject of Abstract 32264 were held dutiable at 45 percent under paragraph 397 as claimed, and uninflated rubber balls or so-called beach balls the same as those the subject of Woolworth v. United States (T. D. 48231) and United States v. Woolworth (24 C. C. P. A. 338, T. D. 48770) were held dutiable at 30 percent under paragraph 1502.