Meyer v. United States

The sole question here is as to the dutiability of containers filled with mustard when imported. The appellants refer to these containers as jugs, and their witness so characterized them. The Government refers to them as jugs or mugs.

The Board of General Appraisers, and we think aptly, considering their size and shape, refers to them as mugs, and they will be so regarded in this opinion. -

The mustard contained therein was assessed for duty under paragraph 235 of the act of 1913, concerning which no question arises here.

The mugs, however, were •classified .under paragraph 79 of the same act as…