Harris v. United States

Barber, Judge,

delivered tbe opinion of tbe court:

This case involves a considerable number of importations of Almería grapes entered by appellants at tbe port of Boston, all concededly dutiable under paragraph 276 of tbe tariff act of 1909, which is as follows:

276. Grapes in barrels or other packages, twenty-five cents per cubic foot of capacity of barrels or packages.

Tbe grapes were assessed for duty on tbe basis of tbe number of cubic feet of capacity of tbe barrels in which tbe same were contained without allowance being made for any rotten grapes found therein. Tbe inspector reported that —