Case Name: Protests 937067-G, etc., of N. Y. Merchandise Co., Inc. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1940-07-25
Citations: 5 Cust. Ct. 284
Docket Number: No. 44140
Parties: Protests 937067-G, etc., of N. Y. Merchandise Co., Inc. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 5
Pages: 284–285

Head Matter:
Before the First Division,
July 25, 1940
No. 44140.
Protests 937067-G, etc., of N. Y. Merchandise Co., Inc. (New York).

Opinion:
Opinion by
Tilson, J.
The merchandise consisted- of hollow glass receptacles' or containers and an apparatus for spraying liquids. The record showed that the receptacle and spraying apparatus are designed to be used together as an atomizer. They were therefore held dutiable as an entirety. On the record and following Rice v. United States (T. D. 48760) the merchandise was held dutiable as glass articles at 60 percent under paragraph 218 (f). United States v. Sutherland (21 C. C. P. A. 264, T. D. 46790), Stegemann v. United States (4 Ct. Cust. Appls. 26, T. D. 33220), and Rice v. United States (T. D. 47951) cited.