Geo. G. Wagner Co. v. United States

Foed, Judge:

The above protests were consolidated for the purpose of trial and cover certain imported articles, described on the invoices as stainless steel pie server, serrated, which were classified under the provisions of paragraph 355 of the Tariff Act of 1930, as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade, 86 Treas. Dec. 121, T.D. 52739, as made effective by T.D. 52820, as knives, over 4 inches long, and assessed with duty at the rate of 4 cents each and 17% per centum ad valorem.

Plaintiffs contend that the imported merchandise consists of cake or pie…