Balfour, Guthrie & Co. v. United States

Keefe, Judge:

This case involves the collector’s assessment upon iron drums imported as containers of palm oil. Duty was levied thereon at 25 per centum ad valorem under paragraph 328, Tariff Act of 1930. The plaintiff claims that the drums are the usual, containers of a duty-free merchandise and that they constitute an entirety with their contents and therefore are free of duty.

*250At the trial it was agreed between counsel that, at the time of importation, the merchandise consisted of iron drums containing palm oil, classified free of duty under paragraph 1732, and that the drums •were the…