Gross Plumbing & Rubber Co. v. United States

Rao, C. J. In accordance with stipulation of counsel that the items marked “A”, “B”, or “C” covered by the foregoing protests consist of nozzles or garden hose accessories (so-called drainmasters, drains or fan sprays) chiefly used in and around family dwellings for household purposes, each item being attached to the end of a garden hose in the same manner as the nozzles the subject of United States v. Lipman's (52 CCPA 59, C.A.D. 859); that the items marked “D” consist 654 of adaptors chiefly used in and around family dwellings for household purposes, each item being easily attached to and detached from a faucet in the same way as the aerators the subject of Globe Importing Company v. United States (47 Cust. Ct. 248, Abstract 65882); that the items marked “A” and “D” are in.chief value of brass; that the items marked “B” are in chief value of zinc; and that the items marked “0” are in chief value of steel, the claims of the plaintiffs were sustained.