Case Name: Protest 979648-G of Evangeline Products, Inc. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-05-31
Citations: 2 Cust. Ct. 728
Docket Number: No. 41459
Parties: Protest 979648-G of Evangeline Products, Inc. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 2
Pages: 728–728

Head Matter:
No. 41459.
Protest 979648-G of Evangeline Products, Inc. (New York).

Opinion:
Opinion by
McClelland, P. J.
It was stipulated that the merchandise consists of brushes used for cleaning shoes the same as those passed upon in Sears v. United States (26 C. C. P. A. 161, C. A. D. 11). They were therefore held dutiable at only 50 percent under paragraph 1506 as claimed.