Case Name: Protest 79593-K of Iwata Trading Co. (San Francisco)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1942-08-26
Citations: 9 Cust. Ct. 401
Docket Number: No. 47499
Parties: Protest 79593-K of Iwata Trading Co. (San Francisco).
Judges: 
Reporter: United States Customs Court Reports
Volume: 9
Pages: 401–401

Head Matter:
No. 47499.
Protest 79593-K of Iwata Trading Co. (San Francisco).

Opinion:
Opinion by
Oliver, P. J.
At the trial counsel stipulated that the merchandise invoiced as "wooden puzzles" is in chief value of wood and not chiefly used for the amusement of children. The claim at 33)4 percent under paragraph 412 was therefore sustained.