Case: Protests 949904-G, etc., of New York Merchandise Co. (New York)
Abbreviation: Protests 949904-G of New York Merchandise Co.
Decision Date: 1940-05-08
Docket Number: No. 43665
Citation: 4 Cust. Ct. 472
Volume: 4
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Protests 949904-G, etc., of New York Merchandise Co. (New York).
Judges: 
Pages: 472–472

Head Matter:
No. 43665.
Protests 949904-G, etc., of New York Merchandise Co. (New York).

Opinion:
Opinion by
Dallinger, J.
On the agreed facts the pencil sharpeners, dime savings banks, and tooth brush holders in question were held dutiable as household utensils or hollow ware at 40 percent under paragraph 339 as claimed. Viking Trading Co. v. United States (2 Cust. Ct. 237, C. D. 132) and Abstracts 39480, 39497, 41633, and 42749 followed.