United States Customs Court, 1938

Protests 761050-G/82586 of Corydon & Ohlrich, Inc.

Protests 761050-G/82586 of Corydon & Ohlrich, Inc.
United States Customs Court · Decided August 10, 1938 · Evans
1 Cust. Ct. 371
Protests 761050-G/82586 of Corydon & Ohlrich, Inc.

Opinion of the Court

Opinion by

Evans, J.

On the authority of Hotel Waldorf Astoria Corp. v. United States (26 C. C. P. A. 88, T. D. 49627) bottles containing whisky subject to a specific duty of $5 per proof gallon were held properly assessed under the provisions of paragraphs 217 and 810, Tariff Act of 1930, rather than free of duty as usual containers of specific duty merchandise, because not reusable as containers.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.