United States v. Braun Chemical Co.
Court of Customs and Patent Appeals
Appeal from Board of United States General Appraisers, Abstract 24523 (T. D. 31182).
1Opinion of the CourtBarber, Judge
The merchandise imported in this case was chloride of magnesium, referred to as chemical salts, contained in cylindrical iron drums, 31| inches high and 22 inches in diameter. These drums were assessed for duty at 30 per cent ad valorem under that part of paragraph 151 of the tariff act of August 5, 1909, relating to “cylindrical -or tubular tanks or vessels for holding gas, liquids, or other material, whether full or empty.”
The protest claimed them to be usual containers and that their value should be included in the value of the merchandise contained therein, which it appears was dutiable…
2Cases cited1 opinion
- United States v. MarxCourt of Customs and Patent Appeals · 1911
3Cited by16 opinions
- Colby v. United StatesCourt of Customs and Patent Appeals · 1912
- United States v. BeneCourt of Customs and Patent Appeals · 1916
- Marx v. United StatesCourt of Customs and Patent Appeals · 1912
- Norman G. Jensen, Inc. v. United StatesUnited States Customs Court · 1954
- Squibb v. United StatesUnited States Customs Court · 1952
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