Case: Protest 70323-K of Louis Wolf & Co., Inc. (New York)
Abbreviation: Protest 70323-K of Louis Wolf & Co.
Decision Date: 1944-03-08
Docket Number: No. 49251
Citation: 12 Cust. Ct. 271
Volume: 12
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Protest 70323-K of Louis Wolf & Co., Inc. (New York).
Judges: 
Pages: 271–271

Head Matter:
Before the Third Division,
March 8, 1944
No. 49251.
Protest 70323-K of Louis Wolf & Co., Inc. (New York).

Opinion:
Opinion by
Cline, J.
In accordance with stipulation of counsel and on the authority of Strauss v. United States (9 Cust. Ct. 342, C. D. 710), which record was incorporated herein, it was held that these articles are used chiefly for utilitarian purposes on the table or in the household. The claim at 40 percent under paragraph 339 was sustained.