Case Name: Protests 960258-G, etc., of G. A. Westphal & Co., Inc. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-01-10
Citations: 2 Cust. Ct. 532
Docket Number: No. 40376
Parties: Protests 960258-G, etc., of G. A. Westphal & Co., Inc. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 2
Pages: 532–532

Head Matter:
No. 40376.
Protests 960258-G, etc., of G. A. Westphal & Co., Inc. (New York).

Opinion:
Opinion by
Sullivan, J.
In accordance with stipulation of counsel carved wooden figures similar to those the subject of United States v. Abercrombie (20 C. C. P. A. 267, T. D. 46060) and Abstract 22772 were held dutiable at 33 ¡4 percent under paragraph 412, and miniature dog figures in chief value of fur similar to those which were the subject of Abstract 30980 were held dutiable at 50 percent under paragraph 1519.