Case Name: Protest 997239-G of Ciba Co., Inc. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1942-05-27
Citations: 8 Cust. Ct. 527
Docket Number: No. 47226
Parties: Protest 997239-G of Ciba Co., Inc. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 8
Pages: 527–527

Head Matter:
No. 47226.
Protest 997239-G of Ciba Co., Inc. (New York).

Opinion:
Opinion by
Oliver, P. J.
It was stipulated that only 53 percent of this product consists of merchandise (stearic acid) subject to a tax of 3 cents per pound under section 701. The protest was therefore sustained.