Case Name: Protest 510384-G of Nippon Trading Co. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-11-30
Citations: 3 Cust. Ct. 481
Docket Number: No. 42703
Parties: Protest 510384-G of Nippon Trading Co. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 3
Pages: 481–481

Head Matter:
No. 42703.
Protest 510384-G of Nippon Trading Co. (New York).

Opinion:
Opinion by
Dallinger, J.
In accordance with stipulation of counsel that the articles are chiefly used on the table or in the household for utilitarian pur•poses and are plated with gold or silver, the claim at 40 percent under paragraph 339 was sustained. United States v. Friedlaender (21 C. C. P. A. 103, T. D. 46445) and Dow v. United States (id. 282, T. D. 46816) cited.