Case Name: Protests 718827-G, etc., of Langfelder, Homma & Hayward, Inc. (Philadelphia)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-05-29
Citations: 2 Cust. Ct. 726
Docket Number: No. 41452
Parties: Protests 718827-G, etc., of Langfelder, Homma & Hayward, Inc. (Philadelphia).
Judges: 
Reporter: United States Customs Court Reports
Volume: 2
Pages: 726–726

Head Matter:
No. 41452.
Protests 718827-G, etc., of Langfelder, Homma & Hayward, Inc. (Philadelphia).

Opinion:
Opinion by
Sullivan, J.
In accordance with stipulation of counsel and on the authority of United States v. Woolworth (24 C. C. P. A. 338, T. D. 48770), May v. United States (T. D. 47760) and Woolworth v. United States (T. D. 48573) unin-flated rubber balls or so-called beach balls and tennis rackets were held dutiable at 30 percent under paragraph-1502. Paper puzzles similar to those the subject of Abstract 25607 were held dutiable at 35 percent under paragraph 1413.