California Ink Co. v. United States

Cline, Judge:

This suit against the United States arises by protest against the action of the collector at the port of San Francisco in assessing duty at 25 percent ad valorem under paragraph 328, Tariff Act of 1930, upon certain iron drums imported as containers of oiticica oil, a duty-free merchandise. The plaintiff claims that no duty is assessable inasmuch as paragraph 1615, as amended by the Customs Administrative Act of 1938, specially exempts from duty such metal drums as are of domestic or foreign manufacture, which have been exported empty and returned to the United States as usual…