United States v. Brown & Co.

The importations here are teas entitled to free entry under paragraph 627 of the tariff act of 1913, the material part of which is as follows;

627. Teas not specially provided for in this section, * * * Provided, That the-cans, boxes, or other containers of tea packed in packages of less than five pounds each shall be dutiable at the rate chargeable thereon if imported empty; * * *.

As imported the-teas are contained in tin cans, the quantity in each-being less than 5 pounds. Each can is in a closely fitting bamboo-bashet from which it may be easily removed without damage to either the basket…