Case: Protest 660769-G of John Guth (New York)
Abbreviation: Protest 660769-G of Guth
Decision Date: 1941-05-19
Docket Number: No. 45851
Citation: 6 Cust. Ct. 642
Volume: 6
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Protest 660769-G of John Guth (New York).
Judges: 
Pages: 642–642

Head Matter:
No. 45851.
Protest 660769-G of John Guth (New York).

Opinion:
Opinion by
Dallinger, J.
On the agreed facts the flasks in question were held dutiable as hollow ware at 40 percent under paragraph 339. Abstract 40514 followed. On the record it was found that the plaintiff failed to prove that the tape measures or rules in question are chiefly used in homes. It was held that the tape measure, which consists of a steel case with a flexible steel band enclosed, is properly dutiable under the eo nomine provision for rules in paragraph 396, Tariff Act of 1930, at 35 percent. As to these items the protest was overruled without affirming the action of the collector.