Duroch Ltd. v. United States

Ekwall, Judge:

In this case the plaintiff protests against the collector’s assessment of duty upon importations from the Virgin Islands of 75 barrels of blended Scotch-type whisky. The whisky was entered at a value of $7.75 per proof gallon packed and was appraised at $4.051 per proof gallon. The collector assessed duty thereon as whisky, not aged in wooden containers four years prior to entry, containing foreign materials to the value of more than 20 per centum of the total value, at $5 per proof gallon under paragraph 802 of the Tariff Act of 1930. It is claimed to be free of duty under…