U.S. Supreme Court
Oberteuffer v. Robertson, 116 U.S. 499 (1886)
Oberteuffer v. Robertson
Argued January 6-7, 1886
Decided January 25, 1886
116 U.S. 499
Under section 7 of the Act of March 3, 1883, 22 Stat. 523, the cost or value of paper cartons or boxes in which hosiery and gloves are packed in Germany and transported to the United States, and the cost or value of the packing of the goods in the cartons and of the cartons in an outer case, are not dutiable items either by themselves or as part of the market valve abroad of the goods unless the cartons are of a material or form designed to evade duties thereon or are designed for use otherwise than in the bona fide transportation of the goods to the United States.
Where the cartons are of the usual kind known to the trade before the act of 1883 was passed as customarily used for covering and transporting such goods, and are intended to accompany them and remain with them in the hands of the retail dealer until the goods are sold to the consumer, they are designed for use in the bona fide transportation of the goods to the United States within the meaning of the act, and their cost or value is not a dutiable item.
Where the importer is not dissatisfied with the appraisement of his goods per se, but only with the addition to the entry of items for cartons and packing, his proper remedy is not to apply for a reappraisement, but to protest and appeal.
This was an action brought to recover back duties alleged to have been illegally exacted. The facts which make the case are stated in the opinion of the Court. chanroblesvirtualawlibrary