Case Name: Protest 897166-G of Bullocks, Inc. (Los Angeles)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1938-09-15
Citations: 1 Cust. Ct. 397
Docket Number: No. 39359
Parties: Protest 897166-G of Bullocks, Inc. (Los Angeles).
Judges: 
Reporter: United States Customs Court Reports
Volume: 1
Pages: 397–397

Head Matter:
No. 39359.
Protest 897166-G of Bullocks, Inc. (Los Angeles).

Opinion:
Opinion by
Sullivan, J.
An examination of the invoice disclosed seven items of merchandise consisting of figures of hares and chickens, classified as toys at 70 percent ad valorem under paragraph 1513, Tariff Act of 1930, which were held dutiable at 35 percent under paragraph 1413. It was found that a mistake was made in only reliquidating as to the first item. The claim as to the other six items is therefore sustained.