Case Name: Protest 36953-K of New York Mdse. Co., Inc. (Los Angeles)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1942-12-07
Citations: 9 Cust. Ct. 458
Docket Number: No. 47783
Parties: Protest 36953-K of New York Mdse. Co., Inc. (Los Angeles).
Judges: 
Reporter: United States Customs Court Reports
Volume: 9
Pages: 458–458

Head Matter:
No. 47783.
Protest 36953-K of New York Mdse. Co., Inc. (Los Angeles).

Opinion:
Opinion by
Tilson, J.
The testimony offered was found to fall far short of establishing that the soap boxes in question are household utensils. From the record and sample the court observed that the merchandise responds to the judicial definition of hollow ware, and so held, and inasmuch as the plaintiff did not invoke the hollow ware provision the protest was overruled without affirming the action of the collector.