Case Name: Protest 982996-G of N. Y. Merchandise Co., Inc. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1940-04-25
Citations: 4 Cust. Ct. 456
Docket Number: No. 43580
Parties: Protest 982996-G of N. Y. Merchandise Co., Inc. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 4
Pages: 456–456

Head Matter:
No. 43580.
Protest 982996-G of N. Y. Merchandise Co., Inc. (New York).

Opinion:
Opinion by
Dallinger, J.
In accordance with stipulation of counsel and on the authority of Abstract 42749 dime savings banks were held dutiable as hollow ware and atomizers and paperweights similar to those the subject of Rice v. United States (T. D. 49373) and Woolworth v. United States (26 C. C. P. A. 221, C. A. D. 20) were held dutiable as household utensils at 40 percent under paragraph 339.