Case Name: Protest 951231-G of Polk Musical Supply Co. (Savannah)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1940-07-16
Citations: 5 Cust. Ct. 279
Docket Number: No. 44105
Parties: Protest 951231-G of Polk Musical Supply Co. (Savannah).
Judges: 
Reporter: United States Customs Court Reports
Volume: 5
Pages: 279–279

Head Matter:
No. 44105.
Protest 951231-G of Polk Musical Supply Co. (Savannah).

Opinion:
Opinion- by
Kincheloe, J.
From the testimony and the samples introduced in evidence it was found that the ukuleles in question could be used for musical purposes. However, the testimony failed to show that they are not chiefly used for the amusement of children. Following United States v. Fred. Gretsch (28 C. C. P. A. —, C. A. D. 120) the protest was overruled.