Case Name: Protest 932636-G of M. Pressner & Co. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1940-01-29
Citations: 4 Cust. Ct. 381
Docket Number: No. 43122
Parties: Protest 932636-G of M. Pressner & Co. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 4
Pages: 381–381

Head Matter:
No. 43122.
Protest 932636-G of M. Pressner & Co. (New York).

Opinion:
Opinion by
Tilson, J.
In accordance with stipulation of counsel and on the authority of Abstract 40493 squawker balloons were held dutiable at 45 percent under paragraph 409. Opera glasses stipulated to be similar to those involved in Woolworth v. United States (2 Cust. Ct. 1, C. D. 74) were held dutiable at 35 percent under paragraph 228 (b) as claimed.