Case Name: Protest 818539-G of Otis, McAllister & Co. (San Francisco)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-06-05
Citations: 2 Cust. Ct. 739
Docket Number: No. 41529
Parties: Protest 818539-G of Otis, McAllister & Co. (San Francisco).
Judges: 
Reporter: United States Customs Court Reports
Volume: 2
Pages: 739–739

Head Matter:
No. 41529.
Protest 818539-G of Otis, McAllister & Co. (San Francisco).

Opinion:
Opinion by
Dallingee, J.
It was stipulated that the merchandise consists of bale ties similar to those the subject of Wilbur-Ellis v. United States (26 C. C. P. A. 403, C. A. D. 47). The claim for free entry as agricultural implements under paragraph 1604 was therefore sustained.