
    Before the First Division,
    June 12, 1939
    No. 41603.
    Protest 509405-G of T. Sumida & Co., Ltd. (Honolulu).
   Opinion by

McClelland, P. J.

The appraiser reported that the articles in question while invoiced as rakes are not such, strictly speaking, but lawn combs made of bamboo and used for raking up leaves and light loose objects without injuring the lawn. The protest was therefore overruled as to the rakes. In accordance with the report of the appraiser canned scallops were held free of duty as shellfish under paragraph 1761 as claimed.  