Fred Roberts Co. v. United States

Mollison, Judge:

The articles the subject of this protest are described on the invoice as “Battery operated shoe brush” and were assessed with duty by the collector of customs at the rate of 35 per centum ad valorem under the provision in paragraph 1506 of the Tariff Act of 1930, as modified by T.D.’s 53865 and 53877, for—

Brushes, not specially provided for (except paint brushes).

*255Although, various claims are made in the protest for classification under other tariff provisions, none of which has been specifically abandoned, it appears that the claim relied upon by the plaintiff is for duty at…