Case Name: Protests 941135-G, etc., of Schmid & Co. (Boston)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1943-01-28
Citations: 10 Cust. Ct. 385
Docket Number: No. 47972
Parties: Protests 941135-G, etc., of Schmid & Co. (Boston).
Judges: 
Reporter: United States Customs Court Reports
Volume: 10
Pages: 385–385

Head Matter:
No. 47972.
Protests 941135-G, etc., of Schmid & Co. (Boston).

Opinion:
Opinion by
Ekwall, J.
It was stipulated that the various small ornamental or decorative figures in question are not toys, and are similar in all material respects (except component material of chief value and that they are not manger sets) to the small figures the subject of Joseph Schmidt, Inc. v. United States (9 Cust. Ct. 188, C. D. 690). The protests claiming that they are not subject to countervailing duty under section 303 were sustained as to certain of the items.