Case Name: Protest 965039-G of Ozalid Corporation (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-01-25
Citations: 2 Cust. Ct. 558
Docket Number: No. 40521
Parties: Protest 965039-G of Ozalid Corporation (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 2
Pages: 558–559

Head Matter:
Before the First Division,
January 25, 1939
No. 40521.
Protest 965039-G of Ozalid Corporation (New York).

Opinion:
Opinion by
Brown, J.
It was stipulated that the merchandise is the same as the sensitizing preparations and developer for photoprint paper passed upon in Ozalid Corp. v. United States (T. D. 48969). The claim at 40 percent ad valorem and 7 cents per pound under paragraph 27 was therefore sustained.