Case Name: Protest 996892-G of Quong Lee & Co. (San Francisco)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1942-04-03
Citations: 8 Cust. Ct. 485
Docket Number: No. 47051
Parties: Protest 996892-G of Quong Lee & Co. (San Francisco).
Judges: 
Reporter: United States Customs Court Reports
Volume: 8
Pages: 485–485

Head Matter:
No. 47051.
Protest 996892-G of Quong Lee & Co. (San Francisco).

Opinion:
Opinion by
Dallinger, J.
A sample of the knives showed that in form and shape they resemble what is commonly known as a cleaver such as those eo nomine provided for in paragraph 355. From the testimony presented it was found that the articles are not specially designed for other than household, kitchen, or butchers' use, and that the blades measure 4 inches or more in length, exclusive of the wooden handles. In accordance therewith they were held properly classified at 8 cents each and 35 percent ad valorem under paragraph 355 and T. D. 49753.