Case Name: Protests 485908-G, etc., of Wagner-Watrous, Inc., et al. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-05-02
Citations: 2 Cust. Ct. 684
Docket Number: No. 41192
Parties: Protests 485908-G, etc., of Wagner-Watrous, Inc., et al. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 2
Pages: 684–684

Head Matter:
Before the Second Division,
May 2, 1939
No. 41192.
Protests 485908-G, etc., of Wagner-Watrous, Inc., et al. (New York).

Opinion:
Opinion by
Dallinger, J.
In accordance with stipulation of counsel aneroid barometer movements and aneroid barometers in frames or cases the same as those passed upon in United States v. Oppleman (25 C. C. P. A. 168, T. D. 49271) and Oppleman v. United States (T. D. 49565) were held dutiable at 27⅝ percent under paragraph 372. Thermometers the same as those passed upon in Abstract 39852 were held dutiable as household utensils at 40 percent under paragraph 339.