United States Customs Court October 8, 1941, No. 46409 (Protest 916537-G of Spear & Jackson (U. S.), Inc.)

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.