Ross-Smith v. United States

Wilson, Judge:

This protest is against the collector’s assessment of duty on certain merchandise invoiced as “1440 tins each 144 gelatine containers of Pure Petroleum Distillates (lighter fuel).” It is conceded that the material in question is used as fluid for cigarette lighters and as a cleaning agent for removing spots from clothes. It is also conceded that said substance is a petroleum distillate (R. 3).

The duty assessed was at the rate of 25 per centum ad valorem under paragraph 23 of the Tariff Act of 1930. From the admissions of the parties, it is clear that, unless the containers of…