Case: Protests 745128-G, etc., of Langfelder, Homma & Hayward, Inc. (New York)
Abbreviation: Protests 745128-G of Langfelder
Decision Date: 1939-08-08
Docket Number: No. 41899
Citation: 3 Cust. Ct. 343
Volume: 3
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Protests 745128-G, etc., of Langfelder, Homma & Hayward, Inc. (New York).
Judges: 
Pages: 343–343

Head Matter:
No. 41899.
Protests 745128-G, etc., of Langfelder, Homma & Hayward, Inc. (New York).

Opinion:
Opinion by
Sullivan, J.
In accordance with stipulation of counsel and on the authority of Woolworth v. United States (T. D. 48573) tennis rackets were held dutiable at 30 percent under paragraph 1502. Microscope sets stipulated to be similar to those the subject of United States v. Wolf (26 C. C. P. A. 243, C. A. D. 23) were held dutiable at 45 percent under paragraph 228 (b) as claimed.