S. B. Penick & Co. v. United States

Keefe, Judge:

This action involves the classification of certain iron drums imported from Portugal. Duty was assessed thereon at 25 per centum ad valorem under paragraph 328 of the Tariff Act of 1930, providing, so far as applicable, as follows:

Par. 328. * * * cylindrical and tubular tanks or vessels, for holding gas, liquids, or other material, whether full or empty; * * *

The plaintiff claims that the drums are free of duty as the usual coverings or containers of specific-duty or duty-free merchandise, and alternatively that the drums are free of duty as American goods returned. The latter…