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Opinion by
Tilson, J. The testimony offered was found to fall far short of establishing that the soap boxes in question are household utensils. From the record and sample the court observed that the merchandise responds to the judicial definition of hollow ware, and so held, and inasmuch as the plaintiff did not invoke the hollow ware provision the protest was overruled without affirming the action of the collector.
Document Info
Docket Number: No. 47783
Citation Numbers: 9 Cust. Ct. 458
Judges: Tilson
Filed Date: 12/7/1942
Precedential Status: Precedential
Modified Date: 10/19/2024