Case Name: Protest 948588-G of L. Oppleman, Inc. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-06-19
Citations: 2 Cust. Ct. 771
Docket Number: No. 41679
Parties: Protest 948588-G of L. Oppleman, Inc. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 2
Pages: 771–771

Head Matter:
No. 41679.
Protest 948588-G of L. Oppleman, Inc. (New York).

Opinion:
Opinion by
Sullivan, J.
The sample is contained in a cardboard box labeled "Opplem Telescope." When closed it is a little under two inches in length and extends to about three inches. From the evidence it was found that the article is not chiefly used for the amusement of children. As telescopes are eo nomine covered by paragraph 228 (b) without regard to their practicability the claim at 45 percent was sustained.