E. M. Stevens Corp. v. United States

LaNdis, Judge:

The imported merchandise under protest herein is a stainless steel money-clip knife, being a housing approximately 2 inches by 1 inch by one-eighth of an inch on to which is affixed a money clip, a nail file, and a knife blade. The two latter attachments, each about one and one-half inches long, fold back into the housing, as does a blade into a pen knife. A smooth rectangular surface suitable for engraving on the back of the money clip is provided.

The collector of customs classified the article under paragraph 354 of the Tariff Act of 1930, as modified by the Torquay Protocol…