Case Name: Protest 967837-G of American Import Co. (San Francisco)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1940-10-09
Citations: 5 Cust. Ct. 346
Docket Number: No. 44487
Parties: Protest 967837-G of American Import Co. (San Francisco).
Judges: 
Reporter: United States Customs Court Reports
Volume: 5
Pages: 346–346

Head Matter:
Before the Third Division,
October 9, 1940
No. 44487.
Protest 967837-G of American Import Co. (San Francisco).

Opinion:
Opinion by
Cline, J.
The record showed that the articles involved are in. chief value of metal and that they are used as containers for cosmetics to be-carried in a handbag. On the authority of Gallagher v. United States (6 Ct. Cust. Appls. 105, T. D. 35343) the protest was overruled. Rumpp v. United States (7 Ct. Cust. Appls. 203, T. D. 36507), Lionel Trading Co. v. United States (15 C. C. P. A. 365, T. D. 42562), and Abstracts 18020 and 32441 cited.