Case Name: Protest 672964-G of Associated Manufacturers Importing Co. (San Francisco)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-05-26
Citations: 2 Cust. Ct. 721
Docket Number: No. 41421
Parties: Protest 672964-G of Associated Manufacturers Importing Co. (San Francisco).
Judges: 
Reporter: United States Customs Court Reports
Volume: 2
Pages: 721–721

Head Matter:
No. 41421.
Protest 672964-G of Associated Manufacturers Importing Co. (San Francisco).

Opinion:
Opinion by
Kincheloe, J.
On the record presented the coir mats in question which were found to be bound around the edges with hand-made braid were held dutiable at 90 percent under paragraph 1529 (a) as claimed. Penn v. United States (C. D. 146) and Associated Manufacturers Importing Co. v. United States (T. D. 48586) followed.