Keuffel v. United States

Rao, Judge:

In this action, we are called upon to determine the proper dutiable status of certain empty receptacles designed for holding drawing instruments.. These articles, a sample of which is in evidence as plaintiff’s exhibit 1, are in the form of flapped cases, which, when closed, are 5% inches wide, 10}i inches long, and approximately three-fourths of an inch deep. One of the enfolding sides covers the full width of the case, the other laps over it 2% inches and fastens by means of button snaps, two in number, placed, respectively, on the outside of the lower cover and the inside of the…