Case Name: Protest 866681-G of Wm. Shaland (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1938-12-21
Citations: 1 Cust. Ct. 548
Docket Number: No. 40185
Parties: Protest 866681-G of Wm. Shaland (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 1
Pages: 548–548

Head Matter:
No. 40185.
Protest 866681-G of Wm. Shaland (New York).

Opinion:
Opinion by
Sullivan, J.
It was stipulated that the flutes in question are in chief value of metal. From the testimony they were found to be used by adults rather than children. The claim at 45 percent under paragraph 397 was therefore sustained.