Case Name: Petitions 6140-R, etc., of F. Murray Hill Co., Inc. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1941-06-16
Citations: 6 Cust. Ct. 684
Docket Number: No. 46066
Parties: Petitions 6140-R, etc., of F. Murray Hill Co., Inc. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 6
Pages: 684–684

Head Matter:
Before the Second Division,
June 16, 1941
No. 46066.
Petitions 6140-R, etc., of F. Murray Hill Co., Inc. (New York).

Opinion:
Opinion by
Kincheloe, J.
It appeared that the atomizers were parts of sets -each consisting of a perfume bottle, a glass tray, and a metal atomizer, which were entered as entireties. They were appraised separately and an advance in the value of the atomizers resulted in the assessment of additional duties. Being satisfied that there was no intention to defraud the revenue or conceal or misrepresent the facts, the court granted the petitions.