United States v. Bene

This case involves the tariff classification of iron drums containing binoxide of barium, which were imported at the port of New York and assessed by the collector of customs as cylindrical or tubular tanks or vessels, dutiable at 20 per cent ad valorem under the provisions of that part of paragraph 127 of the tariff act of 1913 which reads as follows:

127. * * * Cylindrical or tubular tanks or vessels, for holding gas, liquids, or other material, whether full or empty; * * * 20 per centum ad valorem.

*524The importers claimed in their protest that the drums were the usual containers of merchandise…