Case Name: Protest 782102-G of Gellman Brothers (St. Paul)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-01-23
Citations: 2 Cust. Ct. 553
Docket Number: No. 40493
Parties: Protest 782102-G of Gellman Brothers (St. Paul).
Judges: 
Reporter: United States Customs Court Reports
Volume: 2
Pages: 553–553

Head Matter:
No. 40493.
Protest 782102-G of Gellman Brothers (St. Paul).

Opinion:
Opinion by
Sullivan, J.
It was stipulated that the article in question is in chief value of bamboo. As they are only used by adults as noisemakers on festive occasions they were held dutiable at 45 percent under paragraph 409 as claimed. Nadel v. United States (T. D. 45629) cited.