Case Name: Protest 939616-G of Nippon Trading Co. (San Francisco)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1938-08-24
Citations: 1 Cust. Ct. 383
Docket Number: No. 39270
Parties: Protest 939616-G of Nippon Trading Co. (San Francisco).
Judges: 
Reporter: United States Customs Court Reports
Volume: 1
Pages: 383–383

Head Matter:
No. 39270.
Protest 939616-G of Nippon Trading Co. (San Francisco).

Opinion:
Opinion by
Dallinger, J.
In accordance with stipulation of counsel and on the authority of Borgfeldt v. United States (T. D. 48585) the wooden forks in question were held dutiable at 33% percent under paragraph 412 as claimed and incense similar to that passed upon in Woolworth v. United States (T. D. 47647) was held free of duty under paragraph 1703.