Yardley & Co. v. United States

Olivee, Chief Judge:

The merchandise herein consists of glass perfume bottles, assessed for duty under paragraph 218 (e), Tariff Act of 1930, as bottles produced otherwise than by automatic machine, at 75 per centum ad valorem (in some cases, the assessment was made under the same paragraph, as modified by the trade agreement with Czechoslovakia, T. D. 49458, at 37% per centum ad valorem). They are claimed properly dutiable under the same paragraph at 25 per centum ad valorem as bottles “produced by automatic machine.” Paragraph 218 (e), so far as is pertinent, reads as follows:

Bottles and…