Case Name: Protest 957783-G of Frank P. Dow Co. Inc. (Seattle)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-09-14
Citations: 3 Cust. Ct. 389
Docket Number: No. 42145
Parties: Protest 957783-G of Frank P. Dow Co. Inc. (Seattle).
Judges: 
Reporter: United States Customs Court Reports
Volume: 3
Pages: 389–390

Head Matter:
No. 42145.
Protest 957783-G of Frank P. Dow Co. Inc. (Seattle).

Opinion:
Opinion by
Keefe, J.
It was established that the fuses in question are not safety fuses and could not be used in mining or blasting or any other operations where safety fuses are essential in setting off explosives. It was admitted that they are in chief value of paper. They were therefore held dutiable at 35 percent under paragraph 1413.