Case Name: Protests 279191-G, etc., of Saks & Co. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-10-11
Citations: 3 Cust. Ct. 433
Docket Number: No. 42398
Parties: Protests 279191-G, etc., of Saks & Co. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 3
Pages: 433–434

Head Matter:
No. 42398.
Protests 279191-G, etc., of Saks & Co. (New York).

Opinion:
Opinion by
Dallinger, J.
In accordance with stipulation of counsel, bottles, lamps, atomizers, photo frames, trays, atomizers and droppers, baskets, boxes, corks, tantalus set, and match holders chiefly used in the household were held dutiable at 40 percent under paragraph 339. United States v. Friedlaender (21 C. C. P. A. 103, T. D. 46445), Dow v. United States (id. 282, T. D. 46816), Woolworth v. United States (T. D. 47867), Rice v. United States (T. D. 49373), and Abstract 34153 cited. Hollow flasks plated with gold or silver like those the subject of Viking Trading Co. v. United States (C. D. 132) were held dutiable at 40 percent under paragraph 339. On the authority of Abstract 8950 brushes were held dutiable at 45 percent under paragraph 1407 and mirrors at 50 percent under paragraph 230 as claimed.