United States v. American Railway Express Co.

This case arises .upon an importation of sweet cream from Canada. The cream was transported in 8-gallon metal cans, which were covered by so-called “can jackets.”- These are detachable covers made of cotton and felt. They are strapped over and around the cans, and are designed to preserve the cream at an even temperature while in transit.

The collector rightly admitted the cream itself to free entry under paragraph 547, tariff act of 1913. The metal cans, however, he assessed with duty at the rate of 20 per cent ad valorem as cylindrical iron vessels for holding liquids whether full or empty,…