Jos. Riedel Glass Works, Inc. v. United States

Olivee, Presiding Judge:

This is an action brought to recover duties claimed to have been illegally exacted on certain atomizer bottles, toilet water bottles, and perfume bottles exported from Czechoslovakia and imported at the port of New York. The merchandise was classified by the collector as bottles produced otherwise than by automatic machine and duty was assessed at the rate of 75 per centum ad valorem under paragraph 218 (e) of the Tariff Act of 1930. All the bottles are claimed to be properly dutiable at 25 per centum ad valorem under the same paragraph as bottles “produced by…