Case Name: Protest 509405-G of T. Sumida & Co., Ltd. (Honolulu)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-06-12
Citations: 2 Cust. Ct. 753
Docket Number: No. 41603
Parties: Protest 509405-G of T. Sumida & Co., Ltd. (Honolulu).
Judges: 
Reporter: United States Customs Court Reports
Volume: 2
Pages: 753–753

Head Matter:
Before the First Division,
June 12, 1939
No. 41603.
Protest 509405-G of T. Sumida & Co., Ltd. (Honolulu).

Opinion:
Opinion by
McClelland, P. J.
The appraiser reported that the articles in question while invoiced as rakes are not such, strictly speaking, but lawn combs made of bamboo and used for raking up leaves and light loose objects without injuring the lawn. The protest was therefore overruled as to the rakes. In accordance with the report of the appraiser canned scallops were held free of duty as shellfish under paragraph 1761 as claimed.