Fontana Hollywood Corp. v. United States

LaNdis, Judge:

This protest involves the importation, from Italy into the port of New York in March 1967, of long-neck gallon bottles filled with chianti wine. The necks of the bottles are three feet in height and the overall bottles are four feet tall. No question is raised as to the classification of the wine, as only the duty on the bottles is in issue.

Customs officials classified the bottles separately from their contents under item 546.35, Tariff Schedules of the United States [hereinafter referred to as TSUS], and they were assessed with a duty of 25.5 per centum ad valorem.

Plaintiff…