Case Name: Protest 785961-G of Nippon Trading Co. (San Francisco)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-06-02
Citations: 2 Cust. Ct. 734
Docket Number: No. 41498
Parties: Protest 785961-G of Nippon Trading Co. (San Francisco).
Judges: 
Reporter: United States Customs Court Reports
Volume: 2
Pages: 734–734

Head Matter:
No. 41498.
Protest 785961-G of Nippon Trading Co. (San Francisco).

Opinion:
Opinion by
Dallinger, J.
In accordance with stipulation of counsel and on the authority of Abstract 39847 coaster sets were held dutiable as household utensils or hollow ware at 40 percent under paragraph 339. On the authority of Woolworth v. United States (T. D. 47647) the incense in question was held free of duty under paragraph 1703 as claimed.