Case Name: Protests 999370-G, etc., of Ovington Gift Shop, Inc., et al. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1940-10-08
Citations: 5 Cust. Ct. 342
Docket Number: No. 44473
Parties: Protests 999370-G, etc., of Ovington Gift Shop, Inc., et al. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 5
Pages: 342–342

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

Opinion:
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.