United States Customs Court, 1942

Protests 79100-K of New York Mdse. Co.

Protests 79100-K of New York Mdse. Co.
United States Customs Court · Decided May 6, 1942 · Dallinger
8 Cust. Ct. 511
Protests 79100-K of New York Mdse. Co.

Opinion of the Court

Opinion by

Dallinger, J.

It was stipulated that certain savings banks chiefly used in the household for utilitarian purposes and composed in chief value of metal are similar in all material respects to those the subject of Abstract 38680. They were therefore held dutiable at 40 percent under paragraph 339 as claimed. It was further stipulated that certain dime savings banks composed in chief value *512of base metal are similar in all material respects to those the subject of Abstract 42749. They were therefore held dutiable as hollow ware at 40 percent under paragraph 339 as claimed.

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