Case Name: Protest 990320-G of New York Mdse. Co., Inc. (Los Angeles)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1942-02-09
Citations: 8 Cust. Ct. 463
Docket Number: No. 46930
Parties: Protest 990320-G of New York Mdse. Co., Inc. (Los Angeles).
Judges: 
Reporter: United States Customs Court Reports
Volume: 8
Pages: 463–463

Head Matter:
No. 46930.
Protest 990320-G of New York Mdse. Co., Inc. (Los Angeles).

Opinion:
Opinion by
Dallinger, J.
It was stipulated that the articles classified as manufactures of metal under paragraph 397 consist of Christmas-tree decorations in chief value of plain paper in the form of miniature houses. These were held dutiable at 35 percent under paragraph 1413 as claimed. Following Abstract 42474 the antimony table utensils in question were held to be not plated and therefore dutiable at only 40 percent under paragraph 339 in accordance with stipulation of counsel.