Case Name: Protest 98780-K of Spiegel Bros. Corp. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1944-01-28
Citations: 12 Cust. Ct. 251
Docket Number: No. 49175
Parties: Protest 98780-K of Spiegel Bros. Corp. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 12
Pages: 251–252

Head Matter:
Before the Second Division,
January 28, 1944
No. 49175.
Protest 98780-K of Spiegel Bros. Corp. (New York).

Opinion:
Opinion by
Lawrence, J.
It was conclusively established that the horns in question are similar to the bicycle horns involved in Spiegel Bros. Corp. v. United States (9 Cust. Ct. 194, C. D. 692). The claim at 30 percent under paragraph 371 was therefore sustained.