Case Name: Protest 85368-K of M. Pressner & Co. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1943-03-13
Citations: 10 Cust. Ct. 417
Docket Number: No. 48098
Parties: Protest 85368-K of M. Pressner & Co. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 10
Pages: 417–417

Head Matter:
Before the Second Division,
March 13, 1943
No. 48098.
Protest 85368-K of M. Pressner & Co. (New York).

Opinion:
Opinion by
Tilson, J.
In accordance with stipulation of counsel and on the authority of Abstract 41633 the pencil sharpeners in question were held dutiable as household utensils at 40 percent under paragraph 339, as claimed.