Case Name: Protest 5413-K of A. L. Salomon & Co. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1940-11-14
Citations: 5 Cust. Ct. 395
Docket Number: No. 44729
Parties: Protest 5413-K of A. L. Salomon & Co. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 5
Pages: 395–395

Head Matter:
No. 44729.
Protest 5413-K of A. L. Salomon & Co. (New York).

Opinion:
Opinion by
Dallinger, J.
There was testimony that the article is used for perforating papers so that they may be placed in a so-called "Shannon" file. On the authority of Abstract 17431 the perforators in question were held not to be machines within the meaning of paragraph 372 and the protest was overruled. Abstracts 10088 and 29236 cited. Simon v. United States (8 Ct. Cust. Appls. 273, T. D. 37537) and Abstract 3762 distinguished.