Case: Protest 981827-G of Landis Tool Co. (New York)
Abbreviation: Protest 981827-G of Landis Tool Co.
Decision Date: 1939-10-20
Docket Number: No. 42549
Citation: 3 Cust. Ct. 457
Volume: 3
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Protest 981827-G of Landis Tool Co. (New York).
Judges: 
Pages: 457–457

Head Matter:
No. 42549.
Protest 981827-G of Landis Tool Co. (New York).

Opinion:
Opinion by
Dallinger, J.
There was some testimony that the imported "merchandise was scrap and had no commercial value. It was held, however, that the plaintiff failed to prove there was error in the collection's classification under paragraph 370. The protest was therefore overruled.