Case Name: Protest 865926-G of Balfour, Guthrie & Co., Ltd. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1946-08-02
Citations: 17 Cust. Ct. 168
Docket Number: No. 51260
Parties: Protest 865926-G of Balfour, Guthrie & Co., Ltd. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 17
Pages: 168–169

Head Matter:
No. 51260.
Protest 865926-G of Balfour, Guthrie & Co., Ltd. (New York).

Opinion:
Opinion by
Kincheloe, J.
From the testimony and record it was found that certain items of the merchandise consist of cocoa fiber pile mats of the same dutiable character as those passed upon in United States v. Penn (27 C. C. P. A. 242, C. A. D. 93). The protest was sustained as to the merchandise indicated but overruled in all other respects.