Case Name: Protests 832274-G, etc., of Bernuth, Lembcke Co., Inc. (Galveston)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1938-09-23
Citations: 1 Cust. Ct. 411
Docket Number: No. 39429
Parties: Protests 832274-G, etc., of Bernuth, Lembcke Co., Inc. (Galveston)
Judges: 
Reporter: United States Customs Court Reports
Volume: 1
Pages: 411–411

Head Matter:
No. 39429.
Protests 832274-G, etc., of Bernuth, Lembcke Co., Inc. (Galveston)

Opinion:
Opinion by
Keefe, J.
The report of the appraiser established that the drums are of American manufacture. The- collector refused to waive the production of certificates of exportation. On the authority of Zanes v. United States (T. D. 49585) it was held that the drums are dutiable at 24 cents each in lieu of drawback in accordance with the provisions of article 400, Customs Regulations of 1931.