Oviatt Importing Co. v. United States

Cline, Judge:

This is a suit against the United States in which the plaintiff seeks to recover a portion of the duties assessed on a commodity described on the entry as “ 19 cases orange champagne cocktail of 12 bottles each.” The collector assessed duty at the rate of $3 per gallon under paragraph 803 of the Tariff Act of 1930 as modified by the trade agreement with Trance, which is published in T. D. 48316. In addition, the bottles containing the merchandise were assessed at one-third of 1 cent per pound under paragraphs 810 and 217. Also, internal revenue tax was assessed at the rate of 2%…