Case Name: Protest 995518-G of Goldfarb Novelty Co. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1940-06-18
Citations: 4 Cust. Ct. 531
Docket Number: No. 43970
Parties: Protest 995518-G of Goldfarb Novelty Co. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 4
Pages: 531–531

Head Matter:
Before the Third Division,
June 18, 1940
No. 43970.
Protest 995518-G of Goldfarb Novelty Co. (New York).

Opinion:
Opinion by
Cline, J.
It was found that the article is made from a sea shell and the question at issue is its practicability for use as an ashtray. The plaintiff claims that although they were designed as ashtrays they could not be used as such because of a few holes in the shell through which the ashes could leak out. It was found that they are something more than ornaments and have every indication of being ashtrays. The protest was therefore overruled..