Wines & Spirits (Hawaii), Ltd. v. United States

This appeal involves the classification and assessment with duty of certain bottles containing brandy, imported at the port of Honolulu in 1935. The bottles were classified by the collector and assessed with duty under the provisions of paragraphs 217 and 810 of the Tariff Act of 1930.

Appellant filed a protest claiming the bottles to be “free of duty as usual containers of specific-duty merchandise, because not reusable as containers.”

Upon the trial before the Customs Court appellant's counsel stated:; The protest relates to 43 cases of merchandise and we will abandon as to all merchandise…