Draz & Co. v. United States

MoNtgomert, Presiding Judge,

delivered tbe opinion of tbe court:

This case concerns tbe dutiability of a nonrefillable device attached to a whisky bottle at the time of its importation. It was assessed for duty under paragraph 83, tariff act of 193 3, as a part of tbe bottle, the latter being treated as an entirety. The assessment was sustained by tbe Board of United States General Appraisers.

Tbe facts as to this device are set out in a stipulation between the parties. Tbe device is described as consisting of several parts and being attached to tile neck of each bottle. It consists of three ■…