Case Name: Protest 961691-G of Sprouse Reitz Co., Inc. (San Francisco)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1942-09-16
Citations: 9 Cust. Ct. 413
Docket Number: No. 47546
Parties: Protest 961691-G of Sprouse Reitz Co., Inc. (San Francisco).
Judges: 
Reporter: United States Customs Court Reports
Volume: 9
Pages: 413–413

Head Matter:
No. 47546.
Protest 961691-G of Sprouse Reitz Co., Inc. (San Francisco).

Opinion:
Opinion by
Oliver, P. J.
At the trial it was stipulated that the banks in question are the same in all material respects as those the subject of Abstract 42749. In accordance therewith they were found to be dutiable as hollow ware at 40 percent under paragraph 339. This claim not having been made, the protest was overruled without affirming the action of the collector.