Case Name: Protests 979860, etc., of Lord & Taylor et al. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1938-10-21
Citations: 1 Cust. Ct. 454
Docket Number: No. 39678
Parties: Protests 979860, etc., of Lord & Taylor et al. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 1
Pages: 454–454

Head Matter:
No. 39678.
Protests 979860, etc., of Lord & Taylor et al. (New York).

Opinion:
Opinion by
Tilson, J.
From the record it was found that certain items consist of articles in chief value of cellulose filaments similar to those involved in Abstract 37230. As to these the claim at 60 percent under paragraph 1430 was sustained. Embroideries similar to those involved in Pustet v. United States (13 Ct. Cust. Appls. 530, T. D. 41396) were held dutiable at-75 percent under paragraph 1430.