Protests 988436-G/11653 of Blue Grass Liquor Co.

U.S. Customs Court

Protests 988436-G/11653 of Blue Grass Liquor Co.

18 Cust. Ct. 183

CourtUnited States Customs Court

DecidedApril 18, 1947

DocketNo. 51664

StatusPublished

This text of 18 Cust. Ct. 183 (Protests 988436-G/11653 of Blue Grass Liquor Co.) is published on Counsel Stack Legal Research, covering United States Customs Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Protests 988436-G/11653 of Blue Grass Liquor Co., 18 Cust. Ct. 183 (cusc 1947).

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Opinion

[184]*184Opinion by

Oliver, P. J.

At the trial it was stipulated that the merchandise and the issues herein are the same as those involved in Wines & Spirits (Hawaiii), Ltd. v. United States (25 C. C. P. A. 235, T. D. 49338) and Hotel Waldorf Astoria Corp. v. United States (26 id. 88, T. D. 49627), wherein it was held that bottles containing liquors subject to specific rates of duty and not permitted to be reused as containers were properly classified at one-third of the rates provided by paragraph 217, by virtue of paragraph 810. In accordance therewith and following the authorities cited the bottles were held dutiable as assessed.

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[184]*184Opinion by

Oliver, P. J.

At the trial it was stipulated that the merchandise and the issues herein are the same as those involved in Wines & Spirits (Hawaiii), Ltd. v. United States (25 C. C. P. A. 235, T. D. 49338) and Hotel Waldorf Astoria Corp. v. United States (26 id. 88, T. D. 49627), wherein it was held that bottles containing liquors subject to specific rates of duty and not permitted to be reused as containers were properly classified at one-third of the rates provided by paragraph 217, by virtue of paragraph 810. In accordance therewith and following the authorities cited the bottles were held dutiable as assessed.

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Bluebook (online)

18 Cust. Ct. 183, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protests-988436-g11653-of-blue-grass-liquor-co-cusc-1947.