Case Name: Protests 954382-G, etc., of Eimer & Amend (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1940-07-22
Citations: 5 Cust. Ct. 282
Docket Number: No. 44126
Parties: Protests 954382-G, etc., of Eimer & Amend (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 5
Pages: 282–283

Head Matter:
No. 44126.
Protests 954382-G, etc., of Eimer & Amend (New York).

Opinion:
Opinion by
Tilson, J.
The merchandise consisted of tiny glass balls about the size of a buckshot. From the testimony it was found that it is not scientific, chemical, or laboratory glassware as classified by the collector, apparently in view of United States v. Boker, 90 Fed. 804. The claim at SO percent under paragraph 230 (d) as manufactures of glass, not specially provided for, was therefore sustained. United States v. Harding Co. (21 C. C. P. A. 307, T. D. 46830), Lassky v. United States (id. 201, T. D. 46727), and United States v. Embossing Co. (3 Ct. Cust. Appl. 220, T. D. 32536) followed.