Protests 949904-G of New York Merchandise Co.

Opinion by

On the agreed facts the pencil sharpeners, dime savings banks, and tooth brush holders in question were held dutiable as household utensils or hollow ware at 40 percent under paragraph 339 as claimed. Viking Trading Co. v. United States (2 Cust. Ct. 237, C. D. 132) and Abstracts 39480, 39497, 41633, and 42749 followed.