United States v. Lilly & Co.

The articles imported in this case are denominated as ampoules by the importers. The collector classified them as vials holding less than one-fourth of a pint under paragraph 217 of the Tariff Act of 1922, which is as follows:

Par. 217. Plain green or colored, molded or pressed, and flint, lime, or lead-glass bottles, vials, jars, and covered or uncovered demijohns, and carboys, any of the foregoing, filled or unfilled, not specially provided for, and whether their contents be dutiable or free (except such as contain merchandise subject to an ad valorem rate of duty, or to a rate of duty based…