Case Name: Protest 308119-G of T. D. Downing & Co. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1938-12-08
Citations: 1 Cust. Ct. 523
Docket Number: No. 40049
Parties: Protest 308119-G of T. D. Downing & Co. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 1
Pages: 523–524

Head Matter:
No. 40049.
Protest 308119-G of T. D. Downing & Co. (New York).

Opinion:
Opinion by
Dallinger, J.
In accordance with stipulation of counsel and on the authority of Rice v. United States (T. D. 49373) atomizers and droppers used chiefly for utilitarian purposes in the household were held dutiable at 40 percent under paragraph 339, and imitation semiprecious stones, faceted, were held dutiable at 20 percent under paragraph 1429 as claimed.