Case Name: Protest 970423-G of Henry L. Goetz (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-05-09
Citations: 2 Cust. Ct. 697
Docket Number: No. 41269
Parties: Protest 970423-G of Henry L. Goetz (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 2
Pages: 697–697

Head Matter:
No. 41269.
Protest 970423-G of Henry L. Goetz (New York).

Opinion:
Opinion by
Dallinger, 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) the paper weights and pencil holders in question were held dutiable as household utensils at 40 percent under paragraph 339 as claimed.