Case: Protests 961426-G, etc., of Western Novelty Co. (Los Angeles)
Abbreviation: Protests 961426-G of Western Novelty Co.
Decision Date: 1939-10-19
Docket Number: No. 42531
Citation: 3 Cust. Ct. 454
Volume: 3
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Protests 961426-G, etc., of Western Novelty Co. (Los Angeles).
Judges: 
Pages: 454–455

Head Matter:
No. 42531.
Protests 961426-G, etc., of Western Novelty Co. (Los Angeles).

Opinion:
Opinion by
Dallinger, J.
In accordance with stipulation of counsel and on the authority of Woolworth v. United States (26 C. C. P. A. 221, C. A. D. 20) the mechanical pencils were held properly classified under paragraph 1550 (c), and the silver-plated animal figures, to which they were attached, at 40 percent under paragraph 339.