Case Name: Protest 689581-G of Langfelder, Homma & Hayward, Inc. (Philadelphia)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-09-06
Citations: 3 Cust. Ct. 376
Docket Number: No. 42059
Parties: Protest 689581-G of Langfelder, Homma & Hayward, Inc. (Philadelphia).
Judges: 
Reporter: United States Customs Court Reports
Volume: 3
Pages: 376–376

Head Matter:
No. 42059.
Protest 689581-G of Langfelder, Homma & Hayward, Inc. (Philadelphia).

Opinion:
Opinion by
Sullivan, J.
In accordance with stipulation of counsel beach balls identical with those the subject of United States v. Woolworth (24 C. C. P. A. 338, T. D. 48770), footballs of the Rugby type, similar to those the subject of Abstract 27179, and tennis rackets like those passed upon in May v. United States (T. D. 47760) and Woolworth v. United States (T. D. 48573) were held dutiable at 30 percent under paragraph 1502 as claimed.