United States Customs Court, 1942

Protest 835078-G of New York Mdse. Co.

Protest 835078-G of New York Mdse. Co.
United States Customs Court · Decided October 26, 1942 · Dallinger
9 Cust. Ct. 436
Protest 835078-G of New York Mdse. Co.

Opinion of the Court

Opinion by

Dallinger, J.

In accordance with stipulation of counsel that the paperweights in question are chiefly used in the household for utilitarian purposes, the claim at 40 percent under paragraph 339 was sustained on the authority of Woolworth v. United States (26 C. C. P. A. 221, C. A. D. 20). Brass base shells similar to those the subject of Abstract 37615 were held dutiable as articles having as an essential feature an electrical element or device, such as signs, at 35 percent under paragraph 353, as claimed.

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