Protest 108306-K of Jack Schaefer & Associates

Tilson, Judge:

By this suit against the United States, plaintiff seeks to recover certain sums of money alleged to have been illegally exacted upon certain imported merchandise.

The collector classified the merchandise under paragraph 363, Tariff Act of 1930, which provides for:

Sword blades, and swords and side arms, irrespective of quality or use, wholly or in part of metal,

and accordingly assessed duty thereon at the rate of 50 percent ad valorem.

*286The plaintiff claims said merchandise to be properly classifiable under paragraph 355, Tariff Act of 1930, as amended by the trade agreement •with…