General
Protest 924841-G of Marshall Field & Co. (New York)
1 Cust. Ct. 516·United States Customs Court·1938
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Opinion
No. 40002.
Protest 924841-G of Marshall Field & Co. (New York).
[MAJORITY — Sullivan, J.]
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.
[DISSENT — Brown, J.,]
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.