Case Name: Protests 76711-K, etc., of American Merchandise Co. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1942-11-23
Citations: 9 Cust. Ct. 450
Docket Number: No. 47743
Parties: Protests 76711-K, etc., of American Merchandise Co. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 9
Pages: 450–450

Head Matter:
No. 47743.
Protests 76711-K, etc., of American Merchandise Co. (New York).

Opinion:
Opinion by
Tilson, J.
In accordance with stipulation of counsel and on the authority of Woolworth v. United States (26 C. C. P. A. 221, C. A. D. 20), paperweights were held dutiable as household utensils at 40 percent under paragraph 339 as claimed. On the authority of Abstracts 38680 and 43372 savings banks and -tape measures were held dutiable as household utensils at 40 percent under paragraph 339 as claimed.