Case Name: Protest 972448-G of Wm. Shaland (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1941-01-15
Citations: 6 Cust. Ct. 509
Docket Number: No. 45213
Parties: Protest 972448-G of Wm. Shaland (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 6
Pages: 509–509

Head Matter:
No. 45213.
Protest 972448-G of Wm. Shaland (New York).

Opinion:
Opinion by
Oliver, P. J.
In accordance with stipulation of counsel the merchandise in question was held dutiable as follows: (1) Pipe kazoos, trick daggers, tin kazoos, and siren whistles at 45 percent under paragraph 397, Abstracts 44122, 37637, 32264, 39948, and 40480 followed; (2) squawker balloons and cigarette whistles in part of bamboo similar to those the subject of Abstracts 40493 and 39509 at 45 percent under paragraph 409; and (3) novelties in chief value of fur at 5)0 percent under paragraph 1519 (e), Abstract 41823 followed.