Case Name: Protest 935869-G of M. Pressner & Co. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1942-06-08
Citations: 8 Cust. Ct. 550
Docket Number: No. 47301
Parties: Protest 935869-G of M. Pressner & Co. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 8
Pages: 550–550

Head Matter:
No. 47301
Protest 935869-G of M. Pressner & Co. (New York).

Opinion:
Opinion by
Dallinger, J.
It was stipulated that the savings banks-in question are chiefly used in the household for utilitarian purposes and that they are in chief value of base metal, not plated, similar to those the subject of Abstract 38680. In accordance therewith they were held dutiable as household utensils at 40 percent under paragraph 339 as claimed.