Protest 975171-G of M. Pressner & Co. , 5 Cust. Ct. 264 ( 1940 )

Opinion by

Tilson, J.

It was conceded that certain items were composed in chief value of wood and that certain other items were composed in chief value of shell. From the testimony it was found that they are not chiefly used for the amusement of children. The claims at 33}i percent under paragraph 412 and at 35 percent under paragraph 1538 were therefore sustained.