United States v. Richards
U.S. Circuit Court for the District of Southern New York
This was an application by the United States for a review of the decision of the board of general appraisers reversing the decision of the collector of the port of New York as to the rate of duty on certain merchandise imported by O. B. Richards & Oo. The importations in question were opal glass bottles, packed in wooden cases with cardboard partitions.
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This was an application by the United States for a review of the decision of the board of general appraisers reversing the decision of the collector of the port of New York as to the rate of duty on certain merchandise imported by O. B. Richards & Oo. The importations in question were opal glass bottles, packed in wooden cases with cardboard partitions. The collector imposed an ad valorem duty upon the bottles and the cases, and also an additional duty upon the cases, under section 19 of the act of June 10, 1890, upon the ground that they were unusual packages. The board of general appraisers…
1Opinion of the CourtCoxe, District Judge
(orally). The articles imported were opal glass bottles. They were imported in wooden cases having cardboard partitions. The only question for the court to determine is whether or not the packages in which they were imported were unusual and designed for use other than in the bona fide transportation of the bottles to the United States. The trend of judicial decision upon this question is to the effect that the additional duty cannot be levied unless it appeal's that it was the intention of the importer to introduce into the United States some article under the' guise of a covering which is…
2Cited by3 opinions
- United States v. HohnerCourt of Customs and Patent Appeals · 1913
- W. X. Huber Co. v. United StatesUnited States Customs Court · 1939
- Protests 796692-G of McKesson & Robbins, Inc.United States Customs Court · 1938