Case Name: Protests 943950-G, etc., of Mitsubishi Shoji Kaisha, Ltd. (San Francisco)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1938-09-16
Citations: 1 Cust. Ct. 401
Docket Number: No. 39381
Parties: Protests 943950-G, etc., of Mitsubishi Shoji Kaisha, Ltd. (San Francisco).
Judges: 
Reporter: United States Customs Court Reports
Volume: 1
Pages: 401–401

Head Matter:
No. 39381.
Protests 943950-G, etc., of Mitsubishi Shoji Kaisha, Ltd. (San Francisco).

Opinion:
Opinion by
Dallinger, J.
In accordance with stipulation of counsel and on the authority of Abstract 36228 the chains in question were held dutiable as parts of bicycles at 30 percent under paragraph 371 as claimed.