Case: Protests 845965-G, etc., of Bullocks, Inc. (Los Angeles)
Abbreviation: Protests 845965-G of Bullocks, Inc.
Decision Date: 1938-09-15
Docket Number: No. 39362
Citation: 1 Cust. Ct. 397
Volume: 1
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Protests 845965-G, etc., of Bullocks, Inc. (Los Angeles).
Judges: 
Pages: 397–398

Head Matter:
No. 39362.
Protests 845965-G, etc., of Bullocks, Inc. (Los Angeles).

Opinion:
Opinion by
Sullivan, J.
On the record presented the claim that the harmonicas in question are musical instruments dutiable at 40 percent under paragraph 1541 was sustained. As to the other merchandise there was merely opinion evidence to indicate it is chiefly used for other purposes than the amusement of children. United States v. Bernard (13 Ct. Cust. Appls. 306, T. D. 41230), United States v. Halle (20 C. C. P. A. 281, T. D. 46077), and United States v. Illfelder (18 id. 31, T. D. 44002) cited.