Case Name: Protest 980140-G of Berland Shoe Stores (St. Louis)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1940-12-23
Citations: 6 Cust. Ct. 481
Docket Number: No. 45048
Parties: Protest 980140-G of Berland Shoe Stores (St. Louis).
Judges: 
Reporter: United States Customs Court Reports
Volume: 6
Pages: 481–481

Head Matter:
No. 45048.
Protest 980140-G of Berland Shoe Stores (St. Louis).

Opinion:
Opinion by
Oliver, P. J.
It was stipulated that the shoe buckles are the same as those the subject of American Express Co. v. United States (T. D. 43588). They were therefore held dutiable at 15 cents per hundred plus 20 percent ad valorem under paragraph 346 as claimed.