Protests 928762-G/87274 of Sheldon

Opinion by

From the evidence submitted the court was unable to determine that at the time of the importation any of the drums were in such condition that they were not suitable for reuse as containers. It was held that if imported iron drums, after being emptied of their contents, are sold to secondhand dealers whose business it is to recondition them for resale, they are clearly dutiable under paragraph 328. The protests were therefore overruled.