Case Name: Protests 92492-K, etc., of New York Merchandise Co., Inc. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1943-03-17
Citations: 10 Cust. Ct. 419
Docket Number: No. 48105
Parties: Protests 92492-K, etc., of New York Merchandise Co., Inc. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 10
Pages: 419–419

Head Matter:
Before the Second Division,
March 17, 1943
No. 48105.
Protests 92492-K, etc., of New York Merchandise Co., Inc. (New York).

Opinion:
Opinion by
Tilson, J.
In accordance with stipulation of counsel and following Abstract 38680 the marcel irons in question were held dutiable as household utensils at 40 percent under paragraph 339, as claimed. It was also stipulated that the banks in question are similar to those the subject of Abstract 42749. They were therefore held dutiable as hollow ware at 40 percent under paragraph 339, as claimed.