Case Name: Protest 811377-G of Butler Brothers (Baltimore)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1938-07-19
Citations: 1 Cust. Ct. 342
Docket Number: No. 39019
Parties: Protest 811377-G of Butler Brothers (Baltimore).
Judges: 
Reporter: United States Customs Court Reports
Volume: 1
Pages: 342–342

Head Matter:
Before the First Division,
July 19, 1938
No. 39019.
Protest 811377-G of Butler Brothers (Baltimore).

Opinion:
Opinion by
Sullivan, J.
The articles in question are described as cardboard cylinders with one end perforated. Inside is a bellows in chief value of earthy or mineral substances with a voice to represent the sounds made by cows, sheep, etc. They were found not to be toys and held dutiable at 40 percent under paragraph 214, Abstracts 25574 and 28952 followed.