Protest 721124-G of Ciechanow

Opinion by

On the authority of Schwing v. United States (T. D. 47530) and Bourgerie v. United States (T. D. 48372) it was held that the importer is entitled to an exemption of $100 worth of merchandise under paragraph 1798. The protest was sustained accordingly and it was held that duty taken on $38.70 worth of cognac should be refunded.