Case Name: Protest 49931-K of Illfelder Importing Co., Inc. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1942-09-16
Citations: 9 Cust. Ct. 413
Docket Number: No. 47547
Parties: Protest 49931-K of Illfelder Importing Co., Inc. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 9
Pages: 413–413

Head Matter:
No. 47547.
Protest 49931-K of Illfelder Importing Co., Inc. (New York).

Opinion:
Opinion by
Oliver, P. J.
At the trial the protest was submitted on the collector's letter which states that the merchandise in question is confined to the "police whistles" which are chiefly used by adults and which constitute one-half the value of the merchandise contained in the invoice. The police whistles in question were therefore held dutiable at 45 percent under paragraph 397 as claimed.