Case: Protests 20870-K, etc., of E. W. C. Toepfer (New York)
Abbreviation: Protests 20870-K of Toepfer
Decision Date: 1943-07-23
Docket Number: No. 48583
Citation: 11 Cust. Ct. 223
Volume: 11
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Protests 20870-K, etc., of E. W. C. Toepfer (New York).
Judges: 
Pages: 223–223

Head Matter:
Before the Second Division,
July 23, 1943
No. 48583.
Protests 20870-K, etc., of E. W. C. Toepfer (New York).

Opinion:
Opinion by
Lawrence, J.
It was conclusively established that the wrenches .are similar to those the subject of United States v. Ritter Carlton Co. (30 C. C. P. A. 208, C. A. D. 234), the record in which ease was incorporated herein. Following that decision they were held dutiable at 45 percent under paragraph 396 as claimed.