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

U.S. Customs Court

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

5 Cust. Ct. 284

United States Customs Court·Decided July 25, 1940·No. No. 44140·Published

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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[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.

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

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Opinion

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