Case Name: Protests 921440-G, etc., of New World Sun Daily (San Francisco)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1940-02-27
Citations: 4 Cust. Ct. 403
Docket Number: No. 43275
Parties: Protests 921440-G, etc., of New World Sun Daily (San Francisco).
Judges: 
Reporter: United States Customs Court Reports
Volume: 4
Pages: 403–403

Head Matter:
Before the Second Division,
February 27, 1940
No. 43275.
Protests 921440-G, etc., of New World Sun Daily (San Francisco).

Opinion:
Opinion by
Kincheloe, J.
The exhibits are directories in the Japanese and English languages. It was found that they are printed chiefly in the English language. The claim for free entry under paragraph 1630 was therefore overruled. On the authority of United States v. American Railway Express Co. (17 C. C. P. A. 10, T. D. 43317) the claim as books of foreign authorship at 15 percent under paragraph 1410 was sustained.