Case: Protest 975171-G of M. Pressner & Co. (New York)
Abbreviation: Protest 975171-G of M. Pressner & Co.
Decision Date: 1940-06-26
Docket Number: No. 44028
Citation: 5 Cust. Ct. 264
Volume: 5
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Protest 975171-G of M. Pressner & Co. (New York).
Judges: 
Pages: 264–264

Head Matter:
No. 44028.
Protest 975171-G of M. Pressner & Co. (New York).

Opinion:
Opinion by
Tilson, J.
It was conceded that certain items were composed in chief value of wood and that certain other items were composed in chief value of shell. From the testimony it was found that they are not chiefly used for the amusement of children. The claims at 33}i percent under paragraph 412 and at 35 percent under paragraph 1538 were therefore sustained.