Case Name: Protest 34051-K of H. Matsuo (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1941-10-31
Citations: 7 Cust. Ct. 308
Docket Number: No. 46522
Parties: Protest 34051-K of H. Matsuo (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 7
Pages: 308–308

Head Matter:
No. 46522.
Protest 34051-K of H. Matsuo (New York).

Opinion:
Opinion by
Oliver, P. J.
It was stipulated that the articles consist of opera or field glasses similar to those the subject of Woolworth v. United States (2 Cust. Ct. 1, C. D. 74). In accordance therewith they were held dutiable at 35 percent under paragraph 228 (b) and the French Trade Agreement (T. D. 48316) as claimed.