Park & Tilford v. United States

MARTIN, District Judge.

The articles in question consist of filled bottles with cut glass stoppers. They were assessed for duty under paragraph 100, Tariff Act July 24, 1897, c. 11, § 1, Schedule B, 30 Stat. 157 (U. S. Comp. St. 1901, p. 1633), relating to articles of cut glass. The importers protested, claiming that only the stoppers should have been so assessed, and that the bottles are properly dutiable under paragraph 99 of said act, relating to bottles of molded glass. The Board of Appraisers held that the bottle and the stopper should be regarded as an entirety for tariff purposes.

The.…