Case Name: Protest 991077-G of Delman, Inc. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1941-02-11
Citations: 6 Cust. Ct. 540
Docket Number: No. 45383
Parties: Protest 991077-G of Delman, Inc. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 6
Pages: 540–540

Head Matter:
No. 45383.
Protest 991077-G of Delman, Inc. (New York).

Opinion:
Opinion by
Walker, J.
It was found that the article here involved responds to the definition of the word "basket" rather than that of "box." It is made of an interwoven, flexible material — straw or palm leaf — and has pliant sides. It was held that the evidence does not take it out of the provision for baskets. On the record presented the protest was overruled. United States v. Byrnes & Co. (11 Ct. Cust. Appls. 68, T. D. 38728 cited).