Case Name: Protests 301484-G, etc., of Henry Kayser & Fils, Inc. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1938-10-04
Citations: 1 Cust. Ct. 429
Docket Number: No. 39527
Parties: Protests 301484-G, etc., of Henry Kayser & Fils, Inc. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 1
Pages: 429–429

Head Matter:
No. 39527.
Protests 301484-G, etc., of Henry Kayser & Fils, Inc. (New York).

Opinion:
Opinion by
Dallingee, J.
In accordance with stipulation of counsel and on the authority of United States v. Friedlaender (21 C. C. P. A. 103, T. D. 46445), Dow v. United States (id. 282, T. D. 46816), and Rice v. United States (T. D. 49373) the atomizers and boxes in question were held dutiable as household utensils or hollow ware at 40 percent under paragraph 339 as claimed.