Protests 937067-G of N. Y. Merchandise Co.

5 Cust. Ct. 284
CourtUnited States Customs Court
DecidedJuly 25, 1940
DocketNo. 44140
StatusPublished

This text of 5 Cust. Ct. 284 (Protests 937067-G of N. Y. Merchandise Co.) is published on Counsel Stack Legal Research, covering United States Customs Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Protests 937067-G of N. Y. Merchandise Co., 5 Cust. Ct. 284 (cusc 1940).

Opinion

[285]*285Opinion by

Tilson, J.

The merchandise consisted- of hollow glass receptacles' or containers and an apparatus for spraying liquids. The record showed that the receptacle and spraying apparatus are designed to be used together as an atomizer. They were therefore held dutiable as an entirety. On the record and following Rice v. United States (T. D. 48760) the merchandise was held dutiable as glass articles at 60 percent under paragraph 218 (f). United States v. Sutherland (21 C. C. P. A. 264, T. D. 46790), Stegemann v. United States (4 Ct. Cust. Appls. 26, T. D. 33220), and Rice v. United States (T. D. 47951) cited.

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Related

Stegemann v. United States
4 Ct. Cust. 26 (Customs and Patent Appeals, 1913)

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Bluebook (online)
5 Cust. Ct. 284, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protests-937067-g-of-n-y-merchandise-co-cusc-1940.