Case: Protests 514103-G, etc., of M. I. Stewart & Co., Inc. (New York)
Abbreviation: Protests 514103-G of M. I. Stewart & Co.
Decision Date: 1939-01-17
Docket Number: No. 40449
Citation: 2 Cust. Ct. 545
Volume: 2
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Protests 514103-G, etc., of M. I. Stewart & Co., Inc. (New York).
Judges: 
Pages: 545–545

Head Matter:
Before the Second Division,
January 17, 1939
No. 40449.
Protests 514103-G, etc., of M. I. Stewart & Co., Inc. (New York).

Opinion:
Opinion by
Dallinger, J.
It was stipulated that the merchandise consists of boxes, atomizers, photo frames, and book ends chiefly used in the household for utilitarian purposes. 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), Woolworth v. United States (T. D. 47857), and Rice v. United States (T. D. 49373) cited.