Case: Protest 79509-K of Iwata Trading Co. (San Francisco)
Abbreviation: Protest 79509-K of Iwata Trading Co.
Decision Date: 1942-08-26
Docket Number: No. 47498
Citation: 9 Cust. Ct. 401
Volume: 9
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Protest 79509-K of Iwata Trading Co. (San Francisco).
Judges: 
Pages: 401–401

Head Matter:
No. 47498.
Protest 79509-K of Iwata Trading Co. (San Francisco).

Opinion:
Opinion by
Oliver, P. J.
At the trial it was stipulated between counsel that the merchandise consists of manufactures in chief value of shell and that it is not chiefly used for the amusement of children. In accordance therewith the claim at 35 percent under paragraph 1538 was sustained.