United States Customs Court, 1939

Protests 671528-G of Gimbel Bros., Inc.

Protests 671528-G of Gimbel Bros., Inc.
United States Customs Court · Decided February 10, 1939 · Dallinger
2 Cust. Ct. 575
Protests 671528-G of Gimbel Bros., Inc.

Opinion of the Court

Opinion by

Dallinger, J.

It was stipulated that the merchandise consists of atomizers, trays, bookends, vases, candelabra, inkstands, lamps, letter openers, inkwells, letter racks, desk pads, blotters, boxes, calendars, and bird cages chiefly used in the household for utilitarian purposes. The claim at 40 percent under paragraph 339 was therefore sustained. United States v. Friedlaender (21 C. C. P. A. 103, T. D. 46445), Dow v. United States (id. 282, T. D. 46816), Rice v. United States (T. D. 49373), Heemsoth v. United States (T. D. 49191), and Abstracts 37730 and 34830 cited.

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