Case Name: Protest 908779-G of Gemsco (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1938-09-12
Citations: 1 Cust. Ct. 394
Docket Number: No. 39337
Parties: Protest 908779-G of Gemsco (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 1
Pages: 394–394

Head Matter:
Before the Second Division,
September 12, 1938
No. 39337.
Protest 908779-G of Gemsco (New York).

Opinion:
Opinion by
Tilson, J.
The record shows that the merchandise is used to finish or trim what is known in the navy as cocked hats. The provision for trimmings in paragraph 1529 was held to be more specific than the provisions of paragraph 1308. The protest was therefore overruled. United States v. Noe (12 Ct. Cust. Appls. 200, T. D. 40180) cited.