United States Customs Court, 1940

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

Protests 937067-G of N. Y. Merchandise Co.
United States Customs Court · Decided July 25, 1940 · Tilson
5 Cust. Ct. 284
Protests 937067-G of N. Y. Merchandise Co.

Opinion of the Court

*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.

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