Case Name: Protests 949904-G, etc., of New York Merchandise Co. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1940-05-08
Citations: 4 Cust. Ct. 472
Docket Number: No. 43665
Parties: Protests 949904-G, etc., of New York Merchandise Co. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 4
Pages: 472–472

Head Matter:
No. 43665.
Protests 949904-G, etc., of New York Merchandise Co. (New York).

Opinion:
Opinion by
Dallinger, J.
On the agreed facts the pencil sharpeners, dime savings banks, and tooth brush holders in question were held dutiable as household utensils or hollow ware at 40 percent under paragraph 339 as claimed. Viking Trading Co. v. United States (2 Cust. Ct. 237, C. D. 132) and Abstracts 39480, 39497, 41633, and 42749 followed.