Case Name: Protest 980841-G of E. W. McLellon Co. (San Francisco)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1940-05-16
Citations: 4 Cust. Ct. 485
Docket Number: No. 43731
Parties: Protest 980841-G of E. W. McLellon Co. (San Francisco).
Judges: 
Reporter: United States Customs Court Reports
Volume: 4
Pages: 485–485

Head Matter:
No. 43731.
Protest 980841-G of E. W. McLellon Co. (San Francisco).

Opinion:
Opinion by
Dallinger, J.
In accordance with stipulation of counsel cauldrons, frying pans, book markers, buckets, and pots were held dutiable as household utensils or hollow ware at 40 percent under paragraph 339 as claimed. Friedlaender v. United States (21 C. C. P. A. 103, T. D. 46445), Dow v. United States (id. 282, T. D. 46816), Rice v. United States (24 id. 114, T. D. 48415), and Abstracts 24575, 32915, and 29548 followed.