Case Name: Protest 49500-K of A. F. Cofod & Co., Inc. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1941-05-19
Citations: 6 Cust. Ct. 643
Docket Number: No. 45858
Parties: Protest 49500-K of A. F. Cofod & Co., Inc. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 6
Pages: 643–643

Head Matter:
No. 45858.
Protest 49500-K of A. F. Cofod & Co., Inc. (New York).

Opinion:
Opinion by
Dallinger, J.
It appeared that there was no copper in the locks :in question. They were therefore held not subject to the tax under section 601 (c) (7).