Case Name: Protest 811904-G of Wm. Shaland (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1943-07-10
Citations: 11 Cust. Ct. 215
Docket Number: No. 48542
Parties: Protest 811904-G of Wm. Shaland (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 11
Pages: 215–215

Head Matter:
Before the First Division,
July 10, 1943
No. 48542.
Protest 811904-G of Wm. Shaland (New York).

Opinion:
Opinion by
Oliver, P. J.
In accordance with stipulation of counsel the merchandise in question was held dutiable as follows: (1) Whistling balloons, rubber balloons, and noisemakers, composed in part of bamboo, at 45 percent under paragraph 409 following Abstract 40493; (2) cigarette whistles composed in part of bamboo, similar to those the subject of Abstract 39509, at 45 percent under paragraph 409; (3) metal trick daggers, not plated, at 45 percent under paragraph 397 following Abstract 37637; and (4) metal kazoos, not plated, at 45 percent under paragraph 397 following Abstracts 44122 and 32264.