Case Name: Protest 290761-G of Oppenheim & Baruch, Inc. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1938-06-22
Citations: 1 Cust. Ct. 315
Docket Number: No. 38863
Parties: Protest 290761-G of Oppenheim & Baruch, Inc. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 1
Pages: 315–315

Head Matter:
Before the Second Division,
June 22, 1938
No. 38863.
Protest 290761-G of Oppenheim & Baruch, Inc. (New York).

Opinion:
Opinion by
Tilson, J.
It was found that certain items consist of artificial flowers similar to those involved in Robinson-Goodman v. United States (17 C. C. P. A. 149, T. D. 43473). The claim at 60 percent under paragraph 1419 was sustained as to these items. Shawls and scarfs in chief value of artificial silk •similar to the merchandise involved in Abstract 37230 were held dutiable at 60 percent under paragraph 31.