Case Name: Protests 761289-G, etc., of Frank P. Dow Co. et al. (Seattle)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1938-07-26
Citations: 1 Cust. Ct. 357
Docket Number: No. 39104
Parties: Protests 761289-G, etc., of Frank P. Dow Co. et al. (Seattle).
Judges: 
Reporter: United States Customs Court Reports
Volume: 1
Pages: 357–357

Head Matter:
No. 39104.
Protests 761289-G, etc., of Frank P. Dow Co. et al. (Seattle).

Opinion:
Opinion by
Sullivan, J.
It was stipulated that the merchandise consists of Christmas-tree decorations wholly or in chief value of tinsel, wire, lame or lahn, bullions or metal threads the same as the merchandise passed upon in Kresge v. United States (25 C. C. P. A. 1, T. D. 48975). The claim at 45 percent under paragraph 397 was therefore sustained.