Case Name: Protest 58415-K of Siegfried & Co. (Seattle)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1946-08-12
Citations: 17 Cust. Ct. 169
Docket Number: No. 51264
Parties: Protest 58415-K of Siegfried & Co. (Seattle).
Judges: 
Reporter: United States Customs Court Reports
Volume: 17
Pages: 169–170

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

Opinion:
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.