Case Name: Protest 904645-G of Frederick H. Cone Co. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1942-09-09
Citations: 9 Cust. Ct. 409
Docket Number: No. 47532
Parties: Protest 904645-G of Frederick H. Cone Co. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 9
Pages: 409–410

Head Matter:
No. 47532
Protest 904645-G of Frederick H. Cone Co. (New York).

Opinion:
Opinion by
Oliver, P. J.
The appraiser described the merchandise as strands of cellulose nitrate, and the exhibit consisted of 12 strands, white in color, varying in length from approximately 10 to 12)4 inches. The record consists inerely of the samples and the official papers and was held wholly insufficient to-support either of the claims made by the plaintiff. The presumption of correet,ness attaching to the collector's classification not having been overcome, the protest was overruled and the action of the collector affirmed.