Case Name: Protests 946617-G, etc., of K. Amemiya et al. (San Francisco)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1940-04-19
Citations: 4 Cust. Ct. 449
Docket Number: No. 43536
Parties: Protests 946617-G, etc., of K. Amemiya et al. (San Francisco).
Judges: 
Reporter: United States Customs Court Reports
Volume: 4
Pages: 449–449

Head Matter:
No. 43536.
Protests 946617-G, etc., of K. Amemiya et al. (San Francisco).

Opinion:
Opinion by
Dallingeb, J.
In accordance with stipulation of counsel and on the authority of United States v. Friedlaender (21 C. C. P. A. 103, T. D. 46445), Dow v. United States (id. 282, T. D. 46816), Rice v. United States (24 id. 114, T. D. 48415), and Abstracts 40865, 42779, 41243, 40203, and 28984, vases, savings banks, pen stands, and boxes were held dutiable as household utensils at 40 percent under paragraph 339 as claimed.