Balfour, Guthrie & Co. v. United States

This is an appeal from a judgment of the United States Customs Court, Third Division.

Merchandise, consisting of iron drums used as containers of imported palm oil, was assessed for duty by the collector at the port of New York at 25 per centum ad valorem under paragraph 328 of the Tariff Act of 1930, the pertinent part of which reads:

Par. 328. * * * cylindrical and tubular tanks or vessels, for holding gas, liquids, or other material, whether full or empty; * * * and all other finished or unfinished iron or steel tubes not specially provided for, 25 per centum ad valorem * * *.

It is claimed…