Case Name: Protest 894055-G of Butler Bros. (Los Angeles)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1942-12-16
Citations: 10 Cust. Ct. 354
Docket Number: No. 47806
Parties: Protest 894055-G of Butler Bros. (Los Angeles).
Judges: 
Reporter: United States Customs Court Reports
Volume: 10
Pages: 354–354

Head Matter:
No. 47806.
Protest 894055-G of Butler Bros. (Los Angeles).

Opinion:
Opinion by
Tilson, J.
In accordance with stipulation of counsel the antimony articles in question were held dutiable as household utensils, not plated, at 40 percent under paragraph 339 as claimed. It was further stipulated that certain of the merchandise in question consists of metal animal figures, chains, and mechanical pencils similar to those involved in Woolworth v. United States (26 C. C. P. A. 221, C. A. D. 20). In accordance therewith the metal figures and chains were held dutiable as household utensils at 40 percent under paragraph 339, and the pencils were held dutiable under paragraph 1550, at the same rates as those imposed by the collector.