Case: Protest 819949-G of S. H. Kress & Co. (New York)
Abbreviation: Protest 819949-G of Kress
Decision Date: 1939-06-05
Docket Number: No. 41517
Citation: 2 Cust. Ct. 736
Volume: 2
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Protest 819949-G of S. H. Kress & Co. (New York).
Judges: McClelland, P. J., concurred in the conclusion.
Pages: 736–737

Head Matter:
No. 41517.
Protest 819949-G of S. H. Kress & Co. (New York).

Opinion:
Opinion by
Sullivan, J.
It was agreed that the component material of chief value is india rubber. The court, judging from the effort required to inflate the articles, found that they are not suitable for young children. United States v. Halle (20 C. C. P. A. 219, T. D. 45995) cited. The evidence presented is of the chief use of these articles by adults and to some extent by children under 12 or 13 to sustain their weight in the water. Morse v. United States (13 Ct. Cust. Appls. 553, T. D. 41432) cited. Oh the evidence the claim at 25 percent under paragraph 1537 was sustained.
McClelland, P. J., concurred in the conclusion.