Roessler & Hasslacher Chemical Co. v. United States

Hatfield, Judge,

delivered tbe opinion of tbe court:

Merchandise, consisting of cylindrical metal drums used as containers for imported tridloraxthylene, caustic potasb, and perman*452ganate of potash, was assessed for duty by the collector at 25 per centum ad valorem, as wrought iron cylindrical vessels under paragraph 328 of the Tariff Act of 1922, the pertinent part of which reads as follows:

Par. 328. * * * cylindrical and tubular tanks or vessels, for holding gas, liquids, or other material, whether full or empty; * * * 25 per centum ad valorem; * * *.

There were two protests, and in each the…