Sears, Roebuck & Co. v. United States

The merchandise involved in this case consists of steel hair clippers used by barbers in cutting hair. These instruments are so generally and familiarly known as to require no description here. They were classified by the collector as manufactures of steel not specially provided for and were assessed with'duty at 45 per cent ad valorem under paragraph 199 of the tariff act of 1909.

The importers duly filed their protest to this assessment and- contended that the articles were assessable either directly or by similitude as machine tools at the rate of 30 per cent ad valorem under paragraph 197…