Case Name: Protest 946504-G of W. C. Auger (San Francisco)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-10-10
Citations: 3 Cust. Ct. 426
Docket Number: No. 42355
Parties: Protest 946504-G of W. C. Auger (San Francisco).
Judges: 
Reporter: United States Customs Court Reports
Volume: 3
Pages: 426–426

Head Matter:
No. 42355.
Protest 946504-G of W. C. Auger (San Francisco).

Opinion:
Opinion by
Dallinger, J.
It was stipulated that the merchandise consists of gilt brass oblong boxes, gilt silver and enamel boxes, pewter square boxes, and pewter cups. The claim as table or household utensils at 40 percent under paragraph 339 was therefore sustained. 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 (24 id. 114, T. D. 48415) followed.