United States Customs Court, 1938

Protest 924841-G of Field

Protest 924841-G of Field
United States Customs Court · Decided December 5, 1938 · Brown, Sullivan
1 Cust. Ct. 516
Protest 924841-G of Field

Opinion of the Court

Opinion by

Sullivan, J.

The appraiser reported that the merchandise consists of salt and pepper shakers with glass atomizer bases and the collector states that it was assessed as containers of perfume, talcum powder, etc., made otherwise than by automatic machine. Nothing was found in the record to bring these articles within paragraph 218 (f). On the record presented the protest was overruled.

Dissenting Opinion

Brown, J.,

dissented, saying that the statement in the appraiser’s report that “the aforementioned sprays are representative of the merchandise the subject of T. D. 48760” establishes these atomizers are not “bottles or jars.” Pressner v. United States (C. A. D. 16) cited.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.