United States Customs Court, 1939

Protest 279189-G of Saks

Protest 279189-G of Saks
United States Customs Court · Decided June 12, 1939 · Dallinger
2 Cust. Ct. 756
Protest 279189-G of Saks

Opinion of the Court

Opinion by

Dallinger, J.

In accordance with stipulation of counsel photo frames, atomizers, boxes, caskets, and corks chiefly used in the household for utilitarian purposes were held dutiable as household utensils at 40 percent under paragraph 339. 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), and Woolworth v. United States (T. D. 47857) cited. Toilet sets similar to those the subject of Abstract 8950 were held separately dutiable as brushes at 45 percent under paragraph 1407 and mirrors at 50 percent under paragraph 230.

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