Case Name: Protests 101828-K, etc., of Western States Importing Co. (San Francisco)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1944-07-28
Citations: 13 Cust. Ct. 266
Docket Number: No. 49647
Parties: Protests 101828-K, etc., of Western States Importing Co. (San Francisco).
Judges: 
Reporter: United States Customs Court Reports
Volume: 13
Pages: 266–266

Head Matter:
Before the Second Division,
July 28, 1944
No. 49647.
Protests 101828-K, etc., of Western States Importing Co. (San Francisco).

Opinion:
Opinion by
Tilson, J.
In view of stipulation of counsel savings banks the same in all material respects as those the subject of Abstract 38680, incense burners the same as those the subject of Abstract 43033, and paperweights the same as those involved in Woolworth v. United States (26 C. C. P. A. 221, C. A. D. 20) were held dutiable as household utensils as claimed.