United States Customs Court, 1940

Protest 928866-G of Sprouse Reitz Co.

Protest 928866-G of Sprouse Reitz Co.
United States Customs Court · Decided September 9, 1940 · Evans
5 Cust. Ct. 306
Protest 928866-G of Sprouse Reitz Co.

Opinion of the Court

Opinion by

Evans, J.

The appraiser describes the merchandise as balls made of sponge rubber to which a long thin rubber band is attached. The testimony showed that it is used by children who wrap the end of the rubber string around one finger and throw the ball away from them so that it may be brought back to the hand. It was therefore found to be a plaything chiefly used for the amusement of children and the protest was overruled.

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