Case Name: Parksmith Corporation v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1965-04-21
Citations: 54 Cust. Ct. 404
Docket Number: No. 69257; protest 64/10216 (Los Angeles)
Parties: Parksmith Corporation v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 54
Pages: 404–404

Head Matter:
No. 69257.
Parksmith Corporation v. United States,
protest 64/10216 (Los Angeles).

Opinion:
Opinion by
Wilson, J.
In accordance with stipulation of counsel that the merchandise consists of telescopes, not chiefly used for the amusement of children and valued not over $2 each, the claim of the plaintiff was sustained.