Case Name: Protest 801989-G of Elizaldo & Co. (San Francisco)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-02-07
Citations: 2 Cust. Ct. 571
Docket Number: No. 40601
Parties: Protest 801989-G of Elizaldo & Co. (San Francisco).
Judges: 
Reporter: United States Customs Court Reports
Volume: 2
Pages: 571–571

Head Matter:
No. 40601.
Protest 801989-G of Elizaldo & Co. (San Francisco).

Opinion:
Opinion by
Sullivan, J.
On the authority of Associated Commercial Co. v. United States (T. D. 47649) the gin bottles in question were held dutiable at one-third of 1 cent per pound under paragraph 217 by virtue of paragraph 810 as claimed. Judge Brown concurred in the result constrained by Associated Commercial v. United States (24 C. C. P. A. 402, T. D. 48855).