Smith & Nichols (Inc.) v. United States

This is an appeal from a judgment of the United States Customs Court.

Certain paraffin wax was imported in bags. The appraiser reported that the merchandise was not legally marked in accordance with the provisions of section 304 (a) of the Tariff Act of 1922. Accordingly, the collector assessed the merchandise with an additional duty of 10 per centum of its appraised value.

The pertinent parts of section 304 (a) read as follows:

Sec. 304. (a) That every article imported into the United States, which is capable of being marked, stamped, branded, or labeled, without injury, at the time of its…