United States Customs Court, 1938

Protests 939580-G of Iwata Trading Co.

Protests 939580-G of Iwata Trading Co.
United States Customs Court · Decided December 21, 1938 · Dallinger
1 Cust. Ct. 550
Protests 939580-G of Iwata Trading Co.

Opinion of the Court

Opinion by

Dallinger, J.

In accordance with stipulation of counsel the merchandise in question was held dutiable as follows: (1) Yases, console sets, and candlesticks used chiefly on the table, in the kitchen, or in the household for *551utilitarian purposes at 40 percent under paragraph 339, Abstracts 29478 and 28748 followed; (2) vases, boxes, buckets, candlesticks, incense burners, and sugar and creamers composed of metal plated with silver used chiefly in the household for utilitarian purposes at 50 percent under paragraph 339, Abstracts 29755 and 30404 followed; and (3) papier-máché trays at 25 percent under paragraph 1403.

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