Case Name: Henry Roder et al. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1947-11-26
Citations: 19 Cust. Ct. 178
Docket Number: No. 52052; protests 114319-K, etc. (Los Angeles)
Parties: Henry Roder et al. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 19
Pages: 178–178

Head Matter:
Before the Second Division,
November 26, 1947
No. 52052.
Henry Roder et al. v. United States,
protests 114319-K, etc. (Los Angeles).

Opinion:
Opinion by
Tilson, J.
It was stipulated that the articles in question are similar in all material respects to those the subject of Abstract 51130. Accepting this stipulation as a statement of fact certain items of the merchandise were held dutiable at 8 cents each and 25 percent ad valorem, as hunting and similar knives, with handles of deer, or other animal horn, and other items were held dutiable at only 2 cents each and 25 percent ad valorem, as knives with, handles of wood, less than 4 inches in length, exclusive of the handle, under paragraph 355, as modified by T. D. 49753. The protests were sustained to this extent.