United States Customs Court, 1938

Protest 308119-G of Downing

Protest 308119-G of Downing
United States Customs Court · Decided December 8, 1938 · Dallinger
1 Cust. Ct. 523
Protest 308119-G of Downing

Opinion of the Court

*524Opinion by

Dallinger, J.

In accordance with stipulation of counsel and on the authority of Rice v. United States (T. D. 49373) atomizers and droppers used chiefly for utilitarian purposes in the household were held dutiable at 40 percent under paragraph 339, and imitation semiprecious stones, faceted, were held dutiable at 20 percent under paragraph 1429 as claimed.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.