United States Customs Court, 1940

Protests 836943-G of F. W. Woolworth Co.

Protests 836943-G of F. W. Woolworth Co.
United States Customs Court · Decided June 4, 1940 · Dallinger
4 Cust. Ct. 505
Protests 836943-G of F. W. Woolworth Co.

Opinion of the Court

Opinion by

Dallinger, J.

It was stipulated that the merchandise consists of bridge table pencil holders similar to those the subject of Woolworth v. United States (26 C. C. P. A. 221, C. A. D. 20) and id. (T. D. 47857). Certain items were held dutiable as household utensils at 40 percent under paragraph 339. Pencil holders and photo frames plated with silver were held dutiable at 50 percent under the same paragraph.

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