Pez Haas, Inc. v. United States

Oliver, Chief Judge:

Plaintiff, an importer of candy, imported certain candy dispensers, consisting of a “Pez” gun which, at the time of importation, contained, in the magazine compartment thereof, a supply of “Pez” peppermints (plaintiff’s exhibit 1). The imported merchandise was assessed with duty at the rate of 14 per centum ad valorem under the provision in paragraph 506 of the *291Tariff Act of 1930, as modified, for confectionery, valued at 6 cents or more per pound. In addition, the collector regarded the “Pez” guns as unusual containers for the candy and, therefore, assessed additional…