dissented, holding that the congressional purpose in passing section 504 was to prevent evasion of regular duty on articles imported in the guise of containers to be afterward resold. He held that the record showed that these soap bowls have an advertisement imbedded into them which precludes their subsequent use or sale as independent articles of commerce. United States v. Richards (66 Fed. 730) and United States v. Hohner (4 Ct. Cust. Appls. 122, T. D. 33393) cited.