Pacific Vegetable Oil Co. v. United States

Keefe, Judge:

The merchandise herein consists of 38 drums imported as containers of tung oil, a duty-free merchandise. Duty was assessed thereon at 25 per centum ad valorem under paragraph 328, Tariff Act of 1930, as “cylindrical and tubular tanks or vessels.” The plaintiff claims that the merchandise is entitled to free entry as American goods returned under paragraph 1615, and, by way of amendment, it is further claimed that the drums are free of duty as the usual containers of free merchandise. The entry regulations applicable to American goods returned were not complied with and that claim…