Case Name: Protest 844427-G of New York Merchandise Co., Inc. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1940-12-26
Citations: 6 Cust. Ct. 485
Docket Number: No. 45070
Parties: Protest 844427-G of New York Merchandise Co., Inc. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 6
Pages: 485–485

Head Matter:
No. 45070.
Protest 844427-G of New York Merchandise Co., Inc. (New York).

Opinion:
Opinion by
Oliver, P. J.
In accordance with stipulation of counsel uninflated rubber balls or so-called beach balls identical with those the subject of United States v. Woolworth (24 C. C. P. A. 338, T. D. 48770) were held dutiable at 30 percent under paragraph 1502 and harmonicas similar to those the subject of Abstract 40586 at 40 percent under paragraph 1541 (a) as claimed.