Case Name: Protest 805842-G of Wm. Shaland (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1940-05-20
Citations: 4 Cust. Ct. 487
Docket Number: No. 43744
Parties: Protest 805842-G of Wm. Shaland (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 4
Pages: 487–487

Head Matter:
No. 43744.
Protest 805842-G of Wm. Shaland (New York).

Opinion:
Opinion by
Tilson, J.
The record showed that certain items consist of unin-flated rubber balls the same as those involved in Woolworth v. United States (T. D. 48231). The claim at 30 percent under paragraph 1502 was therefore sustained as to these articles. Kazoos composed in chief value of metal were held dutiable at 45 percent under paragraph 397. Abstract 32264 followed.