Protests 959988-G of Bellows & Co.

U.S. Customs Court

Protests 959988-G of Bellows & Co.

5 Cust. Ct. 285

United States Customs Court·Decided July 25, 1940·No. No. 44141·Published

Opinion

Opinion by

Tilson, J.

Prom the sample and the testimony it clearly appeared that these bottles were designed primarily and exclusively by the plaintiff for the bona fide transportation of “Choicest Decanter Blended Scotch Whiskey” and that they were not designed for use otherwise than in the transportation of such merchandise to the United States. While it was found that they are not as unusual as the Haig & Haig pinch-bottles nor as the bottles covered by Abstract 41762, they were held dutiable at one-third of 1 cent per pound under paragraphs 217 and 810 as claimed.

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Opinion by

Tilson, J.

Prom the sample and the testimony it clearly appeared that these bottles were designed primarily and exclusively by the plaintiff for the bona fide transportation of “Choicest Decanter Blended Scotch Whiskey” and that they were not designed for use otherwise than in the transportation of such merchandise to the United States. While it was found that they are not as unusual as the Haig & Haig pinch-bottles nor as the bottles covered by Abstract 41762, they were held dutiable at one-third of 1 cent per pound under paragraphs 217 and 810 as claimed.

Protests 959988-G of Bellows & Co., 5 Cust. Ct. 285 (cusc 1940).

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5 Cust. Ct. 285 (Protests 959988-G of Bellows & Co.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.