Case: Protest 801989-G of Elizaldo & Co. (San Francisco)
Abbreviation: Protest 801989-G of Elizaldo
Decision Date: 1939-02-07
Docket Number: No. 40601
Citation: 2 Cust. Ct. 571
Volume: 2
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Protest 801989-G of Elizaldo & Co. (San Francisco).
Judges: 
Pages: 571–571

Head Matter:
No. 40601.
Protest 801989-G of Elizaldo & Co. (San Francisco).

Opinion:
Opinion by
Sullivan, J.
On the authority of Associated Commercial Co. v. United States (T. D. 47649) the gin bottles in question were held dutiable at one-third of 1 cent per pound under paragraph 217 by virtue of paragraph 810 as claimed. Judge Brown concurred in the result constrained by Associated Commercial v. United States (24 C. C. P. A. 402, T. D. 48855).