Schranz & Bieber Co. v. United States

Keefe, Judge:

The merchandise in this case consists of firecrackers imported from China. In each of the packages of firecrackers there is a Chinese coin. The collector assessed duty in accordance with the provisions of paragraph 1515, Tariff Act of 1930, reading so far as applicable as follows:

Par. 1515. Eirecrackers * * * all other firecrackers, 8 cents per pound; * * * the weight on all the foregoing to include all coverings, wrappings, and packing material.

The weight of the Chinese coins was included in the weight of the firecrackers in ascertaining the amount of duty applicable to the…