Case Name: Protest 70323-K of Louis Wolf & Co., Inc. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1944-03-08
Citations: 12 Cust. Ct. 271
Docket Number: No. 49251
Parties: Protest 70323-K of Louis Wolf & Co., Inc. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 12
Pages: 271–271

Head Matter:
Before the Third Division,
March 8, 1944
No. 49251.
Protest 70323-K of Louis Wolf & Co., Inc. (New York).

Opinion:
Opinion by
Cline, J.
In accordance with stipulation of counsel and on the authority of Strauss v. United States (9 Cust. Ct. 342, C. D. 710), which record was incorporated herein, it was held that these articles are used chiefly for utilitarian purposes on the table or in the household. The claim at 40 percent under paragraph 339 was sustained.