Case Name: Protest 780374-G of Wm. Shaland (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1942-01-22
Citations: 8 Cust. Ct. 450
Docket Number: No. 46864
Parties: Protest 780374-G of Wm. Shaland (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 8
Pages: 450–450

Head Matter:
Before the First Division,
January 22, 1942
No. 46864.
Protest 780374-G of Wm. Shaland (New York).

Opinion:
Opinion by
Oliver, P. J.
In accordance with stipulation of counsel whistling balloons, rubber balloons, noisemakers, and cigarette whistles, composed in part of bamboo, were held dutiable at 45 percent under paragraph 409 as claimed. Abstracts 40493 and 39509 followed.