Case Name: Protest 939471-G of L. Oppleman, Inc. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1943-10-01
Citations: 11 Cust. Ct. 272
Docket Number: No. 48814
Parties: Protest 939471-G of L. Oppleman, Inc. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 11
Pages: 272–272

Head Matter:
Before the Second Division,
October 1, 1943
No. 48814.
Protest 939471-G of L. Oppleman, Inc. (New York).

Opinion:
Opinion by
Lawrence, J.
The record showed that the dynamo cycle lamps are of the same kind as those involved in Wedemeyer v. United States (7 Cust. Ct. 141, C. D. 556). The claim appearing to be well-founded, the lamps were held dutiable at 30 percent under paragraph 371.