Court Opinion

ID: 6628908
Source: CourtListenerOpinion
Date Created: 2022-07-20 20:36:05.2807+00
Date Added: 2024-06-11T15:58:53.597974
License: Public Domain

Opinion by
Sullivan, J.
It was stipulated that certain items consist of novelties in chief value of rubber. They were held dutiable at 25 percent, under paragraph 1537 (b) on the authority of Abstract 25607. Uninflated rubber balls or so-called beach balls the same as those the subject of Woolworth v. United States (T. D. 48231) and United States v. Woolworth (24 C. C. P. A. 338, T. D. 48770) were held dutiable at 30 percent under paragraph 1502.