28 Cust. Ct. 456 | Cust. Ct. | 1952
Opinion by
It must be presumed that the collector exhausted consideration of said paragraph 339, supra, including its modified form, and was satisfied that the subject articles are not only household utensils but that they are illuminating articles as well, within the meaning of said paragraph when con
Plaintiffs failed to establish by competent evidence that the articles are not chiefly used for illuminating purposes. The presumption of correctness attaching to the collector’s classification stands undisturbed. The protest was overruled.