Don W. Snyder Co. v. United States

Landis, Judge:

In this case plaintiff protests the customs treatment of decorative boxes as usual or ordinary types of shipping or transportation containers, not designed for or capable of reuse, under TSUS (Tariff Schedules of the United States) General Headnote 6(b)(1).1 The decorated boxes contained four small empty liqueur *2glasses and duty was assessed on the cost of said boxes as part of the value of their contents at the special rate for glassware valued not over $1.00 each, chiefly used in the household for serving beverages, dutiable at 50 per centum ad valorem under TSTTS item 546.51.…