Case Name: Protest 929534-G of M. Pressner & Co. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-01-23
Citations: 2 Cust. Ct. 553
Docket Number: No. 40492
Parties: Protest 929534-G of M. Pressner & Co. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 2
Pages: 553–553

Head Matter:
Before the First Division,
January 23, 1939
No. 40492.
Protest 929534-G of M. Pressner & Co. (New York).

Opinion:
Opinion by
Sullivan, J.
There was testimony that the article is blown up and has confetti inside. They are used in burlesque houses and night clubs. The testimony indicating that these articles are chiefly used for the amusement of adults, they were held not to come within the definition of toys in the tariff act. Being wholly or in chief value of paper they were held dutiable at 35 percent under paragraph 1413 as claimed.