Case: Protests 316498-G, etc., of Stern Bros. (New York)
Abbreviation: Protests 316498-G of Stern Bros.
Decision Date: 1938-09-27
Docket Number: No. 39451
Citation: 1 Cust. Ct. 415
Volume: 1
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Protests 316498-G, etc., of Stern Bros. (New York).
Judges: 
Pages: 415–415

Head Matter:
No. 39451.
Protests 316498-G, etc., of Stern Bros. (New York).

Opinion:
Opinion by
Dallinger, J.
In accordance with stipulation of counsel and on the authority of Dow v. United States (21 C. C. P. A. 282, T. D. 46816) and Rice v. United States (T. D. 49373) trays, boxes, atomizers, jars, vases, and bottles chiefly used on the table or in the household for utilitarian purposes, or hollow ware, were held dutiable at 40 percent under paragraph 339. Toilet sets similar to those the subject of Abstract 8950 were held dutiable separately, the brushes at 45 percent under paragraph 1407 and the mirrors at 50 percent under paragraph 230.