United States Customs Court, 1938

Protest 920850-G of Parfumerie Lubin Co.

Protest 920850-G of Parfumerie Lubin Co.
United States Customs Court · Decided December 21, 1938 · Sullivan
1 Cust. Ct. 548
Protest 920850-G of Parfumerie Lubin Co.

Opinion of the Court

Opinion by

Sullivan, J.

From the evidence it was found that the merchandise is bottles “suitable for use and of the character ordinarily employed for the holding or transportation of merchandise,” perfumes, cologne, and toilet water. In view of the evidence and samples and on the authority of United States v. Hudnut (17 C. C. P. A. 207, T. D. 43649) the perfume bottles in question were held dutiable at the appropriate rate under paragraph 217 as claimed.

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