Case Name: Protest 805703-G of Langfelder, Homma & Hayward, Inc. (Philadelphia)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-05-29
Citations: 2 Cust. Ct. 726
Docket Number: No. 41453
Parties: Protest 805703-G of Langfelder, Homma & Hayward, Inc. (Philadelphia).
Judges: 
Reporter: United States Customs Court Reports
Volume: 2
Pages: 726–726

Head Matter:
No. 41453.
Protest 805703-G of Langfelder, Homma & Hayward, Inc. (Philadelphia).

Opinion:
Opinion by
Sullivan, J.
In accordance with stipulation of counsel the merchandise in question was held dutiable as follows: (1) uninflated rubber balls or so-called beach balls the same as those the subject of United States v. Woolworth (24 C. C. P. A. 338, T. D. 48770) at 30 percent under paragraph 1502; (2) wooden lacquered cabinets similar to those the subject of Abstract 37636 at 33⅝ percent under paragraph 412; and (3) microscope sets at 45 percent under paragraph 228 (b), United States v. Wolf (26 C. C. P. A. 243, C. A. D. 23) followed.