Case Name: Protest 795204-G of M. Pressner & Co. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1940-06-03
Citations: 4 Cust. Ct. 504
Docket Number: No. 43840
Parties: Protest 795204-G of M. Pressner & Co. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 4
Pages: 504–504

Head Matter:
No. 43840.
Protest 795204-G of M. Pressner & Co. (New York).

Opinion:
Opinion by
Tilson, J.
In accordance with stipulation of counsel the merchandise in question was held dutiable as follows: (1) squawker balloons at 45 percent under paragraph 409, Abstract 40493 followed; (2) opera glasses similar to those the subject of Woolworth v. United States (2 Cust. Ct. 1, C. D. 74) at 35 or 45 percent under paragraph 228 (b); and (3) siren whistles and horns similar to those the subject of Abstracts 39948 and 40480 at 45 percent under paragraph 397.