Legal Opinion

Protest 967557-G of Bush

United States Customs Court

Decided November 16, 1939No. 42674Published

1Opinion of the Court

Opinion by

Cline, J.

It appeared that the bergamot oil was entered free of duty under paragraph 1731, Tariff Act of 1930. It was contained in tins which were packed in cases. The cases were legally marked but the tins, the immediate containers of the oil, bore no marking showing the country of origin. On the authority of Elizabeth Arden v. United States (1 Cust. Ct. 83, C. D. 25) the protest was overruled.

2Cases cited1 opinion

  1. Elizabeth Arden, Inc. v. United StatesUnited States Customs Court · 1938