Case Name: Protest 931042-G of Milnor, Inc. (Honolulu)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1940-09-09
Citations: 5 Cust. Ct. 306
Docket Number: No. 44269
Parties: Protest 931042-G of Milnor, Inc. (Honolulu).
Judges: 
Reporter: United States Customs Court Reports
Volume: 5
Pages: 306–306

Head Matter:
No. 44269.
Protest 931042-G of Milnor, Inc. (Honolulu).

Opinion:
Opinion by
Evans, J.
From the evidence it was found that the dolls in question are purchased by adults to be used as representative of Japan in displays of dolls from different countries. The doll in question stands on a pedestal attached to a base. It is not used by children as a toy doll. It appeared that the component material of chief value is artificial silk, which is not one of the products provided for in paragraph 31 but is covered by schedule 13. The protest was overruled.