Case Name: Protest 928866-G of Sprouse Reitz Co., Inc. (Portland, Oreg.)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1940-09-09
Citations: 5 Cust. Ct. 306
Docket Number: No. 44270
Parties: Protest 928866-G of Sprouse Reitz Co., Inc. (Portland, Oreg.).
Judges: 
Reporter: United States Customs Court Reports
Volume: 5
Pages: 306–306

Head Matter:
No. 44270.
Protest 928866-G of Sprouse Reitz Co., Inc. (Portland, Oreg.).

Opinion:
Opinion by
Evans, J.
The appraiser describes the merchandise as balls made of sponge rubber to which a long thin rubber band is attached. The testimony showed that it is used by children who wrap the end of the rubber string around one finger and throw the ball away from them so that it may be brought back to the hand. It was therefore found to be a plaything chiefly used for the amusement of children and the protest was overruled.