United States Customs Court November 26, 1963, No. 68133; protest 62/11336 (San Francisco) (Langfelder, Homma & Carroll, Inc. v. United States)

Opinion by

Oliver, C.J.

In accordance with stipulation of counsel that the merchandise, described on the invoice as “Squirrel” and identified by No. 849/609, is not chiefly used for the amusement of children, but is a manufacture in chief value of plaster of paris,, the claim of the plaintiffs was sustained.