Case Name: Protest 901256-G of David P. Barry Corp. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-03-01
Citations: 2 Cust. Ct. 593
Docket Number: No. 40738
Parties: Protest 901256-G of David P. Barry Corp. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 2
Pages: 593–593

Head Matter:
No. 40738.
Protest 901256-G of David P. Barry Corp. (New York).

Opinion:
Opinion by
Sullivan, J.
For the reason that these articles are not in chief value of metal it was held that the collector's classification under paragraph 1527 (c) cannot be sustained. On the record presented and in view of United States v. Doragon (13 Ct. Cust. Appls. 182, T. D. 41051) and United States v. Cohn (19 C. C. P. A. 137, T. D. 45259) the leather cuff links in question were held properly classified under paragraph 1527 (a).