United States Customs Court, 1939

Protests 609366-G of Mogi Momonoi & Co.

Protests 609366-G of Mogi Momonoi & Co.
United States Customs Court · Decided March 22, 1939 · Dallinger
2 Cust. Ct. 632
Protests 609366-G of Mogi Momonoi & Co.

Opinion of the Court

Opinion by

Dallinger, J.

It was stipulated that certain items consists of koros, incense burners, photo frames, and bookends chiefly used on the table or in the household for utilitarian purposes. The claim at 40 percent ad valorem under paragraph 339 was therefore sustained. Koros (incense burners) and lamp-stands, plated with silver, were held dutiable at 50 percent under paragraph 339. Woolworth v. United States (T. D. 47857), United States v. Friedlaender (21 C. C. P. A. 103, T. D. 46445), and Dow v. United States (id. 282, T. D. 46816) cited.

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