Case Name: Protests 954924-G, etc., of New York Merchandise Co., Inc. (Los Angeles)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-03-01
Citations: 2 Cust. Ct. 592
Docket Number: No. 40735
Parties: Protests 954924-G, etc., of New York Merchandise Co., Inc. (Los Angeles).
Judges: 
Reporter: United States Customs Court Reports
Volume: 2
Pages: 592–593

Head Matter:
No. 40735.
Protests 954924-G, etc., of New York Merchandise Co., Inc. (Los Angeles).

Opinion:
Opinion by
Sullivan, J.
It was stipulated that the merchandise is a pouch consisting of imitation leather with a metal zipper, that it is in chief value of metal, and that it is used for holding and carrying tobacco for the convenience of pipe smokers. On the record presented the claim at 60 percent under paragraph 1562 was sustained as to one item.