Elizabeth Arden, Inc. v. United States

Cline, Judge:

In this suit against the United States the plaintiff •claims that the collector of customs at the port of New York assessed •additional duty illegally at the rate of 10 per centum ad valorem under section 304 (b) of the Tariff Act of 1930 on the ground that the merchandise was not legally marked when imported.

The merchandise in this case, which is invoiced as “gland cream”, was imported from Vienna, Austria. It appears from the testimony that the cream was imported in metal drums and the drums were •covered by wooden crates. The cream was not capable of being marked and the metal…