United States Customs Court, 1943

Protest 922941-G of Sprouse-Reitz Co.

Protest 922941-G of Sprouse-Reitz Co.
United States Customs Court · Decided July 7, 1943 · Walker
11 Cust. Ct. 208
Protest 922941-G of Sprouse-Reitz Co.

Opinion of the Court

Opinion by

Walker, J.

As the rubber projections obviously are bristle like in their appearance and use, and are fastened to what may be called a back, viz, ■the sponge rubber portion of the article, it was the opinion of the court that the .article falls within the scope of Webster’s definition of “brush.” Several witnesses were called. One, the examiner, referred to it in his testimony as a flesh brush used by persons taking a bath or scrubbing their skin. The plaintiff failed to offer evidence tending to establish the chief use of the article. See United States v. Myers (24 C. C. P. A. 464, T. D. 48913). On the record presented, as the plaintiff failed to rebut the presumption of correctness attaching to the collector’s classification, the protest was overruled in all respects.

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