Case Name: Protest 726941-G of National Silver Co. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1940-12-26
Citations: 6 Cust. Ct. 485
Docket Number: No. 45073
Parties: Protest 726941-G of National Silver Co. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 6
Pages: 485–485

Head Matter:
Before the Second Division,
December 26, 1940
No. 45073.
Protest 726941-G of National Silver Co. (New York).

Opinion:
Opinion by
Dallinger, J.
It was stipulated that the candlesticks are chiefly used in the household for utilitarian purposes. The claim at 40 percent under paragraph 339 was therefore sustained. Dow v. United States (21 C. C. P. A. 282, T. D. 46816) and Abstract 26440 followed.