Case Name: Protests 991732-G, etc., of M. Pressner & Co. et al. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1940-09-16
Citations: 5 Cust. Ct. 312
Docket Number: No. 44304
Parties: Protests 991732-G, etc., of M. Pressner & Co. et al. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 5
Pages: 312–312

Head Matter:
Before the Second Division,
September 16, 1940
No. 44304.
Protests 991732-G, etc., of M. Pressner & Co. et al. (New York).

Opinion:
Opinion by
Dallinger, J.
In accordance with stipulation of counsel and on the authority of Abstract 43372, Woolworth v. United States (26 C. C. P. A. 221, C. A. D. 20), and Abstract 38680 the merchandise in question was held dutiable as household utensils at 40 percent under paragraph 339 as claimed.