Case ID: cust-ct_5/html/0342-01.html
Source: Caselaw Access Project
Author: {"author": "Dallingbr, J,", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

Before the Second Division,
    October 8, 1940
    No. 44473.
    Protests 999370-G, etc., of Ovington Gift Shop, Inc., et al. (New York).
   Opinion by

Dallingbr, J,

It was stipulated that the boxes and letter openers in question are chiefly used in the household for utilitarian purposes. They were therefore held dutiable at 40 percent under paragraph 339. Dow v. United States (21 C. C. P. A. 282, T. D. 46816) cited.