Case Name: Protests 308309-G of Rolland Frères, Inc. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1938-10-10
Citations: 1 Cust. Ct. 433
Docket Number: No. 39554
Parties: Protests 308309-G of Rolland Frères, Inc. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 1
Pages: 433–433

Head Matter:
No. 39554.
Protests 308309-G of Rolland Frères, Inc. (New York).

Opinion:
Opinion by
Tilson, J.
In accordance with stipulation of counsel and on the authority of Abstract 37230 articles in chief value of cellulose filaments were held dutiable at 60 percent under paragraph 31. Embroidered articles the same as those passed upon in United States v. Smith (12 Ct. Cust. Appls. 384, T. D. 40544) and Pustet v. United States (13 id. 530, T. D. 41396) were held dutiable at 75 percent under paragraph 1430.