Case: Protests 961647-G, etc., of Gellman Brothers et al. (Minneapolis)
Abbreviation: Protests 961647-G of Gellman Bros.
Decision Date: 1940-05-20
Docket Number: No. 43741
Citation: 4 Cust. Ct. 486
Volume: 4
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Protests 961647-G, etc., of Gellman Brothers et al. (Minneapolis).
Judges: 
Pages: 486–487

Head Matter:
Before the First Division,
May 20, 1940
No. 43741.
Protests 961647-G, etc., of Gellman Brothers et al. (Minneapolis).

Opinion:
Opinion by
Brown, J.
In accordance with stipulation of counsel kazoos like those the subject of Abstract 32264 were held dutiable at 45 percent under paragraph 397 and opera glasses the same as those passed upon in Woolworth v. United States (2 Cust. Ct. 1, C. D. 74) were held dutiable at 35 percent under paragraph 228 (b) and the French Trade Agreement.