Will & Baumer Candle Co. v. United States

OlivbR, Chief Judge:

The merchandise covered by this protest consists of glass containers, invoiced as “empty glass jars,” imported from Canada, which were assessed with duty as decorated articles, in chief value of glass, not specially provided for, at the rate of 60 per centum ad valorem under the provisions of paragraph 218 (f) of the Tariff Act of 1930. The plaintiff claims that they are properly dutiable as unfilled “jars” in chief value of glass, not specially provided for, at the rate of -K cent per pound under the provisions of paragraph 217 of the same act, as modified by the trade…