Maynard & Child, Inc. v. United States

Ekwall, Judge:

Upon an importation of 100 cases of 12 bottles each of sparkling wine from France, the cohector assessed duty upon the wine at the rate of $2 per gallon under paragraph 803 of the-Tariff Act of 1930 (19 U. S. C. § 1001, par. 803), as modified by the-General Agreement on Tariffs and Trade (T. D. 51802, 82 Treas. Dec. 305). This rate applies to spariding wine valued at less than $6 per gallon. In arriving at the dutiable rate the collector used as a basis the appraised value of the commodity, i. e., the value of the wine per se exclusive of the cost of the bottles or containers.…