Balfour-Guthrie & Co. v. United States

This is an appeal from a judgment of the United States Customs Court holding certain glass bottles, less than one pint in capacity, imported filled with “stout”, dutiable as assessed by the collector at the port of Los Angeles, Calif., at one-half of one cent per pound under paragraph 217 of the Tariff of 1930, in accordance with paragraph 810 of that act.

Par. 810. When any article provided for in this schedule is imported in bottles or jugs, duty shall be collected upon the bottles or jugs at one-third the rate provided on the bottles or jugs if imported empty or separately.

*2The pertinent…