Case Name: Protest 920850-G of Parfumerie Lubin Co. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1938-12-21
Citations: 1 Cust. Ct. 548
Docket Number: No. 40184
Parties: Protest 920850-G of Parfumerie Lubin Co. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 1
Pages: 548–548

Head Matter:
Before the First Division,
December 21, 1938
No. 40184.
Protest 920850-G of Parfumerie Lubin Co. (New York).

Opinion:
Opinion by
Sullivan, J.
From the evidence it was found that the merchandise is bottles "suitable for use and of the character ordinarily employed for the holding or transportation of merchandise," perfumes, cologne, and toilet water. In view of the evidence and samples and on the authority of United States v. Hudnut (17 C. C. P. A. 207, T. D. 43649) the perfume bottles in question were held dutiable at the appropriate rate under paragraph 217 as claimed.