Case Name: Protest 916537-G of Spear & Jackson (U. S.), Inc. (Seattle)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1941-10-08
Citations: 7 Cust. Ct. 283
Docket Number: No. 46409
Parties: Protest 916537-G of Spear & Jackson (U. S.), Inc. (Seattle).
Judges: 
Reporter: United States Customs Court Reports
Volume: 7
Pages: 283–283

Head Matter:
Before the Second Division,
October 8, 1941
No. 46409.
Protest 916537-G of Spear & Jackson (U. S.), Inc. (Seattle).

Opinion:
Opinion by
Dallinger, J.
The only witness was the examiner who passed the merchandise and who was called by the plaintiff. He testified that the merchandise was of the same character and description as that covered by T. D. 49082. The court was of the opinion that inhere-was nothing in the record which would warrant it in holding the merchandise dutiable under paragraph 304. The protest was therefore overruled.