Case Name: Protest 906865-G of M. Pressner & Co. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1938-07-21
Citations: 1 Cust. Ct. 351
Docket Number: No. 39058
Parties: Protest 906865-G of M. Pressner & Co. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 1
Pages: 351–351

Head Matter:
No. 39058.
Protest 906865-G of M. Pressner & Co. (New York).

Opinion:
Opinion by
Cline, J.
The exhibit is made of metal and decorated on the outside with a picture in gold and blue painted on a black background of enamel. It has two compartments of equal size large enough to hold matches and there is a slit for the insertion of scratching paper. The collector's classification as smokers' articles was not refuted by any evidence introduced. The protest was therefore overruled. United States v. Kaufman (14 Ct. Cust. Appls. 264, T. D-41881) cited.