Case Name: Protests 20870-K, etc., of E. W. C. Toepfer (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1943-07-23
Citations: 11 Cust. Ct. 223
Docket Number: No. 48583
Parties: Protests 20870-K, etc., of E. W. C. Toepfer (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 11
Pages: 223–223

Head Matter:
Before the Second Division,
July 23, 1943
No. 48583.
Protests 20870-K, etc., of E. W. C. Toepfer (New York).

Opinion:
Opinion by
Lawrence, J.
It was conclusively established that the wrenches .are similar to those the subject of United States v. Ritter Carlton Co. (30 C. C. P. A. 208, C. A. D. 234), the record in which ease was incorporated herein. Following that decision they were held dutiable at 45 percent under paragraph 396 as claimed.