United States Customs Court, 1939

Protest 933858-G of General Concessions Corp.

Protest 933858-G of General Concessions Corp.
United States Customs Court · Decided October 13, 1939 · McClelland
3 Cust. Ct. 436
Protest 933858-G of General Concessions Corp.

Opinion of the Court

Opinion by

McClelland, P. J.

On the authority of Abstract 39562 the paper water flowers in question were held dutiable at 35 percent under paragraph 1413 as claimed. There was nothing in the record to show that the puzzles are not chiefly used for the amusement of children. As to them the protest was overruled.

Case-law data current through September 30, 2026. Source: CourtListener bulk data.