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Substitute use.

A thing may be used as a substitute for another without being
similar to the thing for which it is used as a substitute. United States
v. Julius Wile Sons & Co., Inc.--
Tariff statutes.

It is well settled that tariff statutes are enacted "for the future as
well as for the present" and that they cover articles which were de
veloped subsequently to their enactment and are clearly covered
thereby. Paramount Pictures, Inc. v. United States---
Tender of performance.

The general rule that when the tender of performance of an act
is necessary to the establishment of any right against another party,
the tender or offer to perform is waived or becomes unnecessary, when
it is reasonably certain that the offer will be refused, has no application
in the instant case because the record contains no evidence that a
tender by importers of the prescribed affidavits would have been
refused, or that, if tendered, the collector would not have accepted
them. Border Brokerage Company et al. v. United States (1930) – – –
Value, dutiable.

I. Cost of production.-There is no basis upon which a court could
determine the cost of production of certain unbound books in sheets
(Oxford Dictionary of Quotations), except on the 20,000 copies that
had been printed at the time of exportation. Oxford University
Press v. United States (1930) _ .

The allowance to be made for profit in determining cost of produc-
tion in this case is the amount ordinarily added by the manufacturer
of the instant merchandise, because it is the only Mexican manufac-
turer that kept records from which the amount of the costs of produc-
tion and the amount of the profit usually added can be ascertained.
United States v. Jovita Perez (1930)__

Wine butts.

Butts filled with wine were entered for warehouse, and, while in the
warehouse the wine was drawn from the butts into bottles and entered
for consumption. For withdrawing the empty butts which were left in
the warehouse, appellant made consumption entries, and, as they were
withdrawn, the collector assessed them with duty under paragraph
407, as modified by the trade agreement with Canada. Although it
was agreed that the butts were "usual containers" of wine ("specific
duty merchandise"), their dutiable status must be determined by
their condition at the time of their withdrawal upon entry for con-
sumption. They then were empty and were therefore subject to the
duty assessed by the collector. Marques Del Merito, Inc. v. United
States (1930)-.

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