Alfred Dunhill of London, Inc. v. United States

Oliver, Chief Judge:

The merchandise involved in the protest at bar consists of certain carbon cutters made of metal. They were classified as “articles designed *462to be carried on or about or attached to the person” and duty assessed at the combined rate of 65 per centum ad valorem under paragraph 1527 (c) (2), Tariff Act of 1930, as modified by the trade agreement with France, T. D. 48316. The plaintiff claims the involved articles dutiable as “all smokers’ articles whatsoever, * * * not specially provided for” at the rate of 60 per centum ad valorem under paragraph 1552 of the same act.

The…