United States Customs Court, 1939

Protest 948588-G of L. Oppleman, Inc.

Protest 948588-G of L. Oppleman, Inc.
United States Customs Court · Decided June 19, 1939 · Sullivan
2 Cust. Ct. 771
Protest 948588-G of L. Oppleman, Inc.

Opinion of the Court

Opinion by

Sullivan, J.

The sample is contained in a cardboard box labeled “Opplem Telescope.” When closed it is a little under two inches in length and extends to about three inches. From the evidence it was found that the article is not chiefly used for the amusement of children. As telescopes are eo nomine covered by paragraph 228 (b) without regard to their practicability the claim at 45 percent was sustained.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.