Case Name: Protest 40517-K of M. Shimmel (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1940-12-23
Citations: 6 Cust. Ct. 482
Docket Number: No. 45054
Parties: Protest 40517-K of M. Shimmel (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 6
Pages: 482–482

Head Matter:
No. 45054.
Protest 40517-K of M. Shimmel (New York).

Opinion:
Opinion by
Oliver, P. J.
It was stipulated that the siren whistles in question are in chief value of metal, similar to those the subject of Abstracts 39948 and 40480. The claim at 45 percent under paragraph 397 was therefore sustained.