Case Name: Protests 876572-G, etc., of H. Matsuo et al. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1940-06-04
Citations: 4 Cust. Ct. 507
Docket Number: No. 43856
Parties: Protests 876572-G, etc., of H. Matsuo et al. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 4
Pages: 507–507

Head Matter:
No. 43856.
Protests 876572-G, etc., of H. Matsuo et al. (New York).

Opinion:
Opinion by
Dallinger, J.
It was stipulated that the merchandise consists of safe boxes, safes, and banks chiefly used in the household for utilitarian purposes. The claim at 40 percent under paragraph 339 was therefore 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.