Case: Protest 951231-G of Polk Musical Supply Co. (Savannah)
Abbreviation: Protest 951231-G of Polk Musical Supply Co.
Decision Date: 1940-07-16
Docket Number: No. 44105
Citation: 5 Cust. Ct. 279
Volume: 5
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Protest 951231-G of Polk Musical Supply Co. (Savannah).
Judges: 
Pages: 279–279

Head Matter:
No. 44105.
Protest 951231-G of Polk Musical Supply Co. (Savannah).

Opinion:
Opinion- by
Kincheloe, J.
From the testimony and the samples introduced in evidence it was found that the ukuleles in question could be used for musical purposes. However, the testimony failed to show that they are not chiefly used for the amusement of children. Following United States v. Fred. Gretsch (28 C. C. P. A. —, C. A. D. 120) the protest was overruled.