Case Name: Protest 931979-G of M. Pressner & Co. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-04-03
Citations: 2 Cust. Ct. 648
Docket Number: No. 40979
Parties: Protest 931979-G of M. Pressner & Co. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 2
Pages: 648–648

Head Matter:
No. 40979.
Protest 931979-G of M. Pressner & Co. (New York).

Opinion:
Opinion by
Dallinger, J.
It was stipulated that the merchandise consists of animal pencil holders chiefly used in the household for utilitarian purposes. The claim at 40 percent under paragraph 339 was, therefore, sustained. Woolworth v. United States (26 C. C. P. A. 221, C. A. D. 20) followed.