Case Name: Protests 19799-K, etc., of M. Pressner & Co. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1941-10-01
Citations: 7 Cust. Ct. 279
Docket Number: No. 46390
Parties: Protests 19799-K, etc., of M. Pressner & Co. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 7
Pages: 279–279

Head Matter:
No. 46390.
Protests 19799-K, etc., of M. Pressner & Co. (New York).

Opinion:
Opinion by
Oliver, P. J.
In accordance with stipulation of counsel that the siren whistles in question are in chief value of metal the claim at 45 percent under paragraph 397 was sustained on the authority of Abstracts 39948 and 40480. Whistling balloons, rubber balloons, and noisemakers stipulated to be composed in part of bamboo, similar to those the subject of Abstract 40493, were held dutiable as bamboo articles at 45 percent under paragraph 409 as claimed.