Protest 945166-G of American Mdse. Co.

5 Cust. Ct. 409

Opinion

Opinion by

Dallinger, J.

In accordance with stipulation of counsel tape measures similar to those the subject of Abstract 43372, savings banks like those passed upon in Abstract 38680, and paperweights similar to the merchandise the subject of Woolworth v. United States (26 C. C. P. A. 221, C. A. D. 20) were held dutiable as household utensils or hollow ware at 40 percent under paragraph 339.