Case Name: Protest 981827-G of Landis Tool Co. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-10-20
Citations: 3 Cust. Ct. 457
Docket Number: No. 42549
Parties: Protest 981827-G of Landis Tool Co. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 3
Pages: 457–457

Head Matter:
No. 42549.
Protest 981827-G of Landis Tool Co. (New York).

Opinion:
Opinion by
Dallinger, J.
There was some testimony that the imported "merchandise was scrap and had no commercial value. It was held, however, that the plaintiff failed to prove there was error in the collection's classification under paragraph 370. The protest was therefore overruled.