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United States Customs Court, 1940

Protest 851351-G of New York Merchandise Co.

Protest 851351-G of New York Merchandise Co.
United States Customs Court · Decided December 16, 1940 · Oliver
5 Cust. Ct. 433
Protest 851351-G of New York Merchandise Co.

Opinion of the Court

Opinion by Oliver, P. J.

It was stipulated that the merchandise consists of tennis rackets similar to those the subject of May v. United States (T. D. 47760) and Woolworth v. United States (T. D. 48573). The claim at 30 percent under paragraph 1502 was therefore sustained.

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