Case Name: Protest 920204-G of Henry L. Goetz (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1938-12-21
Citations: 1 Cust. Ct. 549
Docket Number: No. 40195
Parties: Protest 920204-G of Henry L. Goetz (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 1
Pages: 549–549

Head Matter:
No. 40195.
Protest 920204-G of Henry L. Goetz (New York).

Opinion:
Opinion by
Dallinger, J.
On the agreed facts and following Kwong v. United States (T. D. 49409) the court held the wooden stands in question to be separate entities and dutiable at 33)4 percent under paragraph 412 as claimed.