Case Name: Protest 806812-G of Western States Importing Co. (San Francisco)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1938-12-12
Citations: 1 Cust. Ct. 525
Docket Number: No. 40057
Parties: Protest 806812-G of Western States Importing Co. (San Francisco).
Judges: 
Reporter: United States Customs Court Reports
Volume: 1
Pages: 525–525

Head Matter:
Before the First Division,
December 12, 1938
No. 40057.
Protest 806812-G of Western States Importing Co. (San Francisco).

Opinion:
Opinion by
Sullivan, J.
It was stipulated that the articles are in chief value of wood. From the testimony and examination of the samples the court was convinced that these puzzles are not chiefly used for the amusement of children. They were therefore held not to be toys but dutiable at 33% percent under paragraph 412 as claimed.