Case Name: S. S. Kresge Co. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1956-06-21
Citations: 36 Cust. Ct. 486
Docket Number: No. 60059; protest 242434-K (New York)
Parties: S. S. Kresge Co. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 36
Pages: 486–486

Head Matter:
Before the First Division,
June 21, 1956
No. 60059.
S. S. Kresge Co. v. United States,
protest 242434-K (New York).

Opinion:
Opinion by
Oliver, C. J.
At the trial, it was stipulated that the articles in question are toys made of wood shavings, sculptured into shape, tied with wire, and then covered with fur; that they are not "stuffed animal figures not having a spring mechanism"; and that they are not composed in chief value of china, porcelain, parían, bisque, earthenware, or stoneware, or wholly or in chief value of rubber. On the record presented, the claim of the plaintiff was sustained.