United States Customs Court, 1939

Protests 359818-G of Henry Kayser & Fils, Inc.

Protests 359818-G of Henry Kayser & Fils, Inc.
United States Customs Court · Decided January 9, 1939 · Dallinger
2 Cust. Ct. 529
Protests 359818-G of Henry Kayser & Fils, Inc.

Opinion of the Court

Opinion by

Dallinger, J.

It was stipulated that the atomizers, boxes, and plates in question are chiefly used in the household for utilitarian purposes. The claim at 40 percent under paragraph 339 was sustained on the authority of United States v. Friedlaender (21 C. C. P. A. 103, T. D. 46445), Dow v. United States (id. 282, T. D. 46816), and Rice v. United States (T. D. 49373).

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