Case Name: ANHEUSER-BUSCH BREWING ASSOCIATION v. THE UNITED STATES
Court: Supreme Court of the United States
Jurisdiction: United States
Decision Date: 1908-01-06
Citations: 43 Ct. Cl. 586
Docket Number: 
Parties: ANHEUSER-BUSCH BREWING ASSOCIATION v. THE UNITED STATES.
Judges: 
Reporter: United States Court of Claims Reports
Volume: 43
Pages: 586–586

Head Matter:
ANHEUSER-BUSCH BREWING ASSOCIATION v. THE UNITED STATES.
[41 C. Cls. R., 389; 207 U. S. R., 556.]
On the claimant's Appeal.
Brewers of beer made for exportation import corks band cut in Spain, paying tbe duty tbereon. Tbe corks are subject to certain processes necessary to fit them for tbe preserving of beer made for exportation. Tbe brewers claim a rebate on tbe corks so exported. The question in tbe ease is whether corks made in Spain and modified by various processes in this country “ are materials used in the manufacture or production ” of an article entitled to drawback when exported.
The court below decides:
I.Imported bottle corks hand cut in Spain are not “ imported materials used in the manufacture or production of articles entitled to drawbaclo of customs duty when exported” within tbe meaning of tbe Act 1st July, 1890 (26 Stat. L., p. 617), though they are sterilized, cleansed, softened, and coated by distinct and peculiar processes so as to adapt them to be used in tbe bottling of beer for exportation.
II.Raw materials may be subject to successive processes of manufacture, each one of which is complete in itself, but several of which may be required to make the final production — as logs sawed into boards, boards made into boxes, etc. The process or processes must produce some new article by the application of labor to raw materials in order to entitle the importer of the materials to a drawback.
III.The mere cleaning of Spanish corks by washing and steaming and making the corks soft and elastic does not produce a new article; bathing the corks in glycerine so as to stop their seams, and giving them a coating so as to prevent the beer from acquiring a cork taste, does not produce a new article. Imported corks, though improved and modified and adapted to a specific purpose which they were not originally so well adapted to, are still corks.
The decision, of the court below is affirmed upon the same grounds.

Opinion:
Mr. Justice McKenna
delivered the opinion of the Supreme Court January 6, 1908.