Eccardt v. United States

Ekwall, Judge:

This case involves an importation of 103 cases of champagne imported into the port of New York from France. Regular customs duty was assessed thereon at the rate of $2 per gallon under the provisions of paragraph 803 of the Tariff Act of 1930 (19 U. S. C. § 1001, par. 803), as amended by the General Agreement on Tariffs and Trade (T. D. 51802). The rate of duty applicable to' champagne is by statute made dependent upon the value per gallon; if valued at not more than $6 per gallon, the rate is fixed at $2 per gallon;.if valued at over $6 per gallon, at $1.50 per gallon. The…