Court Opinion

ID: 6629596
Source: CourtListenerOpinion
Date Created: 2022-07-20 20:36:30.692696+00
Date Added: 2024-06-11T15:58:54.378167
License: Public Domain

Opinion by
Dallinger, J.
In accordance with stipulation of counsel bookends and letter openers were held dutiable as household utensils at 40 percent under paragraph 339 as claimed. United States v. Friedlaender (21 C. C. P. A. 103, T. D. 46445) and Dow v. United Stales (id. 282, T. D. 46816) cited. Wooden stands similar to those the subject of Kwong v. United States (T. D. 49409) were held dutiable at 33⅜ percent under paragraph 412 as claimed.