Case Name: Protest 711548-G of T. Saji Co. (Los Angeles)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1938-08-23
Citations: 1 Cust. Ct. 380
Docket Number: No. 39251
Parties: Protest 711548-G of T. Saji Co. (Los Angeles).
Judges: 
Reporter: United States Customs Court Reports
Volume: 1
Pages: 380–381

Head Matter:
Before the Second Division,
August 23, 1938
No. 39251.
Protest 711548-G of T. Saji Co. (Los Angeles).

Opinion:
Opinion by
Dallinger, J.
En accordance with stipulation of counsel and on the authority of Abstract 28313 the incense in question was held free of duty under paragraph 1600. Candlesticks, flower vases, incense burners, and dishes chiefly used for utilitarian purposes were held dutiable as household utensils at 40 percent under paragraph 339 as claimed.