Case Name: Protests 966413-G, etc., of Strauss-Eckardt Co., Inc. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1940-11-01
Citations: 5 Cust. Ct. 380
Docket Number: No. 44661
Parties: Protests 966413-G, etc., of Strauss-Eckardt Co., Inc. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 5
Pages: 380–380

Head Matter:
Before the First Division,
November 1, 1940
No. 44661.
Protests 966413-G, etc., of Strauss-Eckardt Co., Inc. (New York).

Opinion:
Opinion by
Tilson, J.
The sample was found to be a cheap article made of' flimsy material and the testimony did not establish that these guitars were not chiefly used for the amusement of children. On the record presented the protests were overruled. United States v. Gretsch (28 C. C. P. A. —, C. A. D. 120) followed.