Case: Protest 49931-K of Illfelder Importing Co., Inc. (New York)
Abbreviation: Protest 49931-K of Illfelder Importing Co.
Decision Date: 1942-09-16
Docket Number: No. 47547
Citation: 9 Cust. Ct. 413
Volume: 9
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Protest 49931-K of Illfelder Importing Co., Inc. (New York).
Judges: 
Pages: 413–413

Head Matter:
No. 47547.
Protest 49931-K of Illfelder Importing Co., Inc. (New York).

Opinion:
Opinion by
Oliver, P. J.
At the trial the protest was submitted on the collector's letter which states that the merchandise in question is confined to the "police whistles" which are chiefly used by adults and which constitute one-half the value of the merchandise contained in the invoice. The police whistles in question were therefore held dutiable at 45 percent under paragraph 397 as claimed.