Turner & Co. v. United States

MartiN, Presiding Judge,

delivered.the opinion of the court:

The merchandise now upon appeal consists of thermos bottles. Each of these is composed of a blown-glass bottle incased in a metal container made of iron and aluminum. The appraiser reported that they were dutiable at the rate of 45 per cent ad valorem as non-enumerated articles composed in chief value of blown glass, under *49paragraph 84, tariff act of 1913. The collector accordingly assessed duty at that rate.

The importers protested against the assessment, claiming that the articles were composed in chief value of metal, not glass, and…