United States Customs Court, 1942

Protests 76711-K of American Merchandise Co.

Protests 76711-K of American Merchandise Co.
United States Customs Court · Decided November 23, 1942 · Tilson
9 Cust. Ct. 450
Protests 76711-K of American Merchandise Co.

Opinion of the Court

Opinion by

Tilson, J.

In accordance with stipulation of counsel and on the authority of Woolworth v. United States (26 C. C. P. A. 221, C. A. D. 20), paperweights were held dutiable as household utensils at 40 percent under paragraph 339 as claimed. On the authority of Abstracts 38680 and 43372 savings banks and -tape measures were held dutiable as household utensils at 40 percent under paragraph 339 as claimed.

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