Case Name: Protests 923996-G, etc., of A. Cohen & Sons Corp. et al. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-02-24
Citations: 2 Cust. Ct. 584
Docket Number: No. 40681
Parties: Protests 923996-G, etc., of A. Cohen & Sons Corp. et al. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 2
Pages: 584–585

Head Matter:
No. 40681.
Protests 923996-G, etc., of A. Cohen & Sons Corp. et al. (New York).

Opinion:
Opinion by
Dallinger,. J.
It was stipulated that the merchandise consists of atomizers, corkscrews, calendars,.letter openers, candlesticks, candelabra, incense burners, and bookends chiefly used in the kitchen or in the household for utilitarian purposes or hollow ware. The claim at 40 percent under paragraph 339 was therefore sustained. United States v. Friedlaender (21 C. C. P. A. 103, T. D. 46445), Dow v. United States (id. 282, T. D. 46816), and Rice v. United States (T. D. 49373) cited.