Cassela Color Co. v. United States

The importations now before the court were entered under the tariff act of July 24,1897.

The merchandise consisted of dry colors or paints in the form of a fine powder, which was imported in kegs, barrels, casks, and tins. The containers were all absolutely tight, so as to prevent the powder from sifting out and also to protect it from the moisture of the atmosphere. These are the usual containers for the imported merchandise.

It is conceded that the dry colors and paints in question were subject to a certain ad valorem rate of duty, and that the correct rate was applied by the collector in…