Case: Protest 985357-G of American Import Co. (Los Angeles)
Abbreviation: Protest 985357-G of American Import Co.
Decision Date: 1941-10-01
Docket Number: No. 46376
Citation: 7 Cust. Ct. 277
Volume: 7
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Protest 985357-G of American Import Co. (Los Angeles).
Judges: 
Pages: 277–277

Head Matter:
No. 46376.
Protest 985357-G of American Import Co. (Los Angeles).

Opinion:
Opinion by
Oliver, P. J.
At the trial it was conceded that the bells in question are similar to those involved in Kresge v. United States (25 C. C. P. A. 1, T. D. 48975). On the undisputed facts and following the cited-case the court held the merchandise invoiced as "Silver Bells with Snow" dutiable at 45 percent under paragraph 397 as claimed.