Case Name: Protests 525592-G, etc., of Oppenheim & Baruch, Inc. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-05-03
Citations: 2 Cust. Ct. 685
Docket Number: No. 41197
Parties: Protests 525592-G, etc., of Oppenheim & Baruch, Inc. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 2
Pages: 685–685

Head Matter:
Before the Second Division,
May 3, 1939
No. 41197.
Protests 525592-G, etc., of Oppenheim & Baruch, Inc. (New York).

Opinion:
Opinion by
Tilson, J.
It appeared that the merchandise in question was made by the same process as the burnt-out laces involved in United States v. Field (22 C. C. P. A. 502, T. D. 47495). Certain of the items were held dutiable at 37⅝ percent under paragraph 919, others at 40 percent under paragraph 923, and some at 45 cents per pound and 65 percent ad valorem under paragraph 1312.