Case Name: Protest 894797-G of Western Novelty Co. (Los Angeles)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-05-31
Citations: 2 Cust. Ct. 727
Docket Number: No. 41457
Parties: Protest 894797-G of Western Novelty Co. (Los Angeles).
Judges: 
Reporter: United States Customs Court Reports
Volume: 2
Pages: 727–727

Head Matter:
Before the First Division,
May 31, 1939
No. 41457.
Protest 894797-G of Western Novelty Co. (Los Angeles).

Opinion:
Opinion by
McClelland, P. J.
In accordance with stipulation of counsel and -on the authority of United States v. Okuda (23 C. C. P. A. 46, T. D. 47713) animal figures in chief value of plaster of paris coated with celluloid were held dutiable at 35 percent under paragraph 205 as claimed. The claim was overruled as to the rubber sponges in question. See Abstract 41458.