Case Name: Protest 944027-G of Wing Duck & Co. (San Francisco)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1938-09-15
Citations: 1 Cust. Ct. 398
Docket Number: No. 39363
Parties: Protest 944027-G of Wing Duck & Co. (San Francisco).
Judges: 
Reporter: United States Customs Court Reports
Volume: 1
Pages: 398–398

Head Matter:
Before the Second Division,
September 15, 1938
No. 39363.
Protest 944027-G of Wing Duck & Co. (San Francisco).

Opinion:
Opinion by
Kincheloe, J.
It is contended that the total thickness of the 12 sheets and top cover, constituting the pads or calendars, should be taken as the thickness for dutiable purposes instead of the thickness of the individual sheets in said pad. It was held that the 12 sheets with the top page constituting the article is an article in itself under paragraph 1406 and cannot be said to be mounted or pasted on paper, cardboard, or other material. Nippon v. United States (12 Ct. Cust. Appls. 5, T. D. 39887) noted. The protest was therefore overruled.