United States Customs Court, 1942

Protest 990320-G of New York Mdse. Co.

Protest 990320-G of New York Mdse. Co.
United States Customs Court · Decided February 9, 1942 · Dallinger
8 Cust. Ct. 463
Protest 990320-G of New York Mdse. Co.

Opinion of the Court

Opinion by

Dallinger, J.

It was stipulated that the articles classified as manufactures of metal under paragraph 397 consist of Christmas-tree decorations in chief value of plain paper in the form of miniature houses. These were held dutiable at 35 percent under paragraph 1413 as claimed. Following Abstract 42474 the antimony table utensils in question were held to be not plated and therefore dutiable at only 40 percent under paragraph 339 in accordance with stipulation of counsel.

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