Case Name: Protests 514103-G, etc., of M. I. Stewart & Co., Inc. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-01-17
Citations: 2 Cust. Ct. 545
Docket Number: No. 40449
Parties: Protests 514103-G, etc., of M. I. Stewart & Co., Inc. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 2
Pages: 545–545

Head Matter:
Before the Second Division,
January 17, 1939
No. 40449.
Protests 514103-G, etc., of M. I. Stewart & Co., Inc. (New York).

Opinion:
Opinion by
Dallinger, J.
It was stipulated that the merchandise consists of boxes, atomizers, photo frames, and book ends chiefly used in the household for utilitarian purposes. The claim at 40 percent under paragraph 339 was therefore sustained. United States v. Friedlaender (21 C. C. P. A. 103, T. D. 46445), Dow v. United States (id. 282, T. D. 46816), Woolworth v. United States (T. D. 47857), and Rice v. United States (T. D. 49373) cited.