United States v. C. J. Tower & Sons

This is an appeal from the judgment of the United States Customs Court, Third Division, rendered in conformity with its decision, C. D. 1077, sustaining the protest of the importer, appellee, in which it was claimed, among other things, that 455 steel drums, imported as containers of calcium carbide, were entitled to entry free of duty as the usual containers of merchandise dutiable by weight, sometimes called “specific-duty merchandise,” rather than as cylindrical and tubular tanks or vessels, for holding gas, liquids, or other material, as assessed by the collector at the port of Buffalo at…