Case Name: Protest 980027-G of Carey & Skinner, Inc. (Buffalo)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1942-04-27
Citations: 8 Cust. Ct. 505
Docket Number: No. 47122
Parties: Protest 980027-G of Carey & Skinner, Inc. (Buffalo).
Judges: 
Reporter: United States Customs Court Reports
Volume: 8
Pages: 505–505

Head Matter:
No. 47122.
Protest 980027-G of Carey & Skinner, Inc. (Buffalo).

Opinion:
Opinion by
Oliver, P. J.
Several witnesses were called by the plaintiff and -one by the Government. From the testimony presented by two competent and uncontradicted witnesses of the plaintiff to the effect that the merchandise is not used for the amusement of children, but purchased as souvenirs and used as ornaments, the articles in question were held dutiable as in chief value of wood. 'The claim at 33% percent under paragraph 412 was therefore sustained.