Friedman v. United States

Laweence, Judge:

An importation of so-called “Non-Electric Dry-Shavers” was classified by the collector of customs as machines, not specially provided for, in paragraph 372 of the Tariff Act of 1930 (19 U. S. C. § 1001, par. 372), as modified by the Sixth Protocol of Supplementary Concessions to the General Agreement on Tariffs and Trade, 91 Treas. Dec. 150, T. D. 54108, and duty was imposed thereon at the rate of 13 per centum ad valorem.

Plaintiff claims that said articles should be classified as “Safety razors” in paragraph 358 of said act (19 U. S. C. § 1001, par. 358), as modified, supra,…