Case Name: Protest 720764-G of Langfelder, Homma & Hayward, Inc. (Philadelphia)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-12-29
Citations: 4 Cust. Ct. 353
Docket Number: No. 42930
Parties: Protest 720764-G of Langfelder, Homma & Hayward, Inc. (Philadelphia).
Judges: 
Reporter: United States Customs Court Reports
Volume: 4
Pages: 353–353

Head Matter:
Before the First Division,
December 29, 1939
No. 42930.
Protest 720764-G of Langfelder, Homma & Hayward, Inc. (Philadelphia).

Opinion:
Opinion by
Tilson, J.
It was stipulated that certain items consist of inflated rubber balls similar to those the subject of United States v. Woolworth (24 C. C. P. A. 338, T. D. 48770) and Abstract 41517. Certain items were therefore held dutiable at 25 percent under paragraph 1537 (b) and others at 30 percent under paragraph 1502.