Parfums Corday, Inc. v. United States

Walker, Judge:

These are suits brought at the port of New York against the United States for the recovery of money claimed to have *162been improperly exacted as customs duties on an importation of empty glass bottles from France. Counsel have agreed that the merchandise consists of empty bottles of the character used for containers of perfume, produced otherwise than by automatic machine. The collector of customs assessed duty thereon at the rate of 75 per centum ad valorem under the provision in. paragraph 218 (e) of the Tariff Act of 1930 for—

Bottles and jars, wholly or in chief value of glass,…