Case Name: Protests 968796-G, etc., of Irving W. Rice Co. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-10-10
Citations: 3 Cust. Ct. 426
Docket Number: No. 42356
Parties: Protests 968796-G, etc., of Irving W. Rice Co. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 3
Pages: 426–426

Head Matter:
No. 42356.
Protests 968796-G, etc., of Irving W. Rice Co. (New York).

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