Case ID: cust-ct_17/html/0169-04.html
Source: Caselaw Access Project
Author: {"author": "Kincheloe, J.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

Before the Second Division,
    August 12, 1946
    No. 51264.
    Protest 58415-K of Siegfried & Co. (Seattle).
   Opinion by

Kincheloe, J.

On the authority of Coty v. United States (54 Treas. Dec. 347, T. D. 43030), the merchandise represented by exhibit 1 was held to be dutiable as claimed by the plaintiff. The protest was overruled as to the merchandise covered by exhibit 4 since said exhibit consists of a paper bag and was properly classified as a manufacture of paper.