Marques Del Merito, Inc. v. United States

Mollison, Judge:

Tbe plaintiff in this case, by its protest-, claims that certain butts in which sherry wine was imported into the United States are entitled to free entry as the usual containers of specific-duty merchandise. The assessment of duty by the collector, and the-incidents leading up to it, are set forth in the following statement o£ facts agreed upon by counsel at the trial of the case:

1. The importation in question consisted of sherry wine from Spain, including one hundred butts of sherry wine, which are the subject of this stipulation.

2. The butts were not of unusual design, and…