Case: Protests 943527-G, etc., of Dan Brechner (New York)
Abbreviation: Protests 943527-G of Brechner
Decision Date: 1940-10-24
Docket Number: No. 44605
Citation: 5 Cust. Ct. 371
Volume: 5
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Protests 943527-G, etc., of Dan Brechner (New York).
Judges: 
Pages: 371–371

Head Matter:
Before the Second Division,
October 24, 1940
No. 44605.
Protests 943527-G, etc., of Dan Brechner (New York).

Opinion:
Opinion by
Tidson, J.
It was agreed that the dolls which were classified as in part of beads are composed in chief value of celluloid. On the record presented they were held dutiable at 1 cent each and 60 percent ad valorem under the second clause of paragraph 1513 as claimed. United States v. American Shipping Co. (15 Ct. Cust. Appls. 249, T. D. 42261), United States v. Tan (id. 252, T. D. 42262), United States v. Field (id. 254, T. D. 42263), May v. United States (T. D. 43487), and Trimming Clearing House v. United States (T. D. 43488) distinguished.