Hoffschlaeger Co. v. United States

Rao, Chief Judge:

The merchandise involved in these cases, which have been consolidated for trial, was invoiced as cane knives with curved edge and cane knives with straight edge. These articles were classified upon entry as knives with their handles under item 650.21 of the Tariff Schedules of the United States and assessed with duty at the rate of 1 cent each and 17.5 per centum ad valorem.

Plaintiffs duly protested said assessment, alleging that the knives in issue are properly classifiable within the provisions of item 651.39 of the Tariff Schedules of the United States as agricultural or…