Protest 922941-G of Sprouse-Reitz Co. , 11 Cust. Ct. 208 ( 1943 )


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  • Opinion by

    Walker, J.

    As the rubber projections obviously are bristle like in their appearance and use, and are fastened to what may be called a back, viz, ■the sponge rubber portion of the article, it was the opinion of the court that the .article falls within the scope of Webster’s definition of “brush.” Several witnesses were called. One, the examiner, referred to it in his testimony as a flesh brush used by persons taking a bath or scrubbing their skin. The plaintiff failed to offer evidence tending to establish the chief use of the article. See United States v. Myers (24 C. C. P. A. 464, T. D. 48913). On the record presented, as the plaintiff failed to rebut the presumption of correctness attaching to the collector’s classification, the protest was overruled in all respects.

Document Info

Docket Number: No. 48513

Citation Numbers: 11 Cust. Ct. 208

Judges: Walker

Filed Date: 7/7/1943

Precedential Status: Precedential

Modified Date: 9/9/2022