Case Name: Protest 985357-G of American Import Co. (Los Angeles)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1941-10-01
Citations: 7 Cust. Ct. 277
Docket Number: No. 46376
Parties: Protest 985357-G of American Import Co. (Los Angeles).
Judges: 
Reporter: United States Customs Court Reports
Volume: 7
Pages: 277–277

Head Matter:
No. 46376.
Protest 985357-G of American Import Co. (Los Angeles).

Opinion:
Opinion by
Oliver, P. J.
At the trial it was conceded that the bells in question are similar to those involved in Kresge v. United States (25 C. C. P. A. 1, T. D. 48975). On the undisputed facts and following the cited-case the court held the merchandise invoiced as "Silver Bells with Snow" dutiable at 45 percent under paragraph 397 as claimed.