Kempner v. United States

Oliver, Presiding Judge:

This protest is against the action of the collector of customs in assessing certain portable, folding shaving sets at 50 per centum ad valorem under paragraph 230 (b) of the Tariff Act of 1930 as glass mirrors. Plaintiff claims these articles to be properly dutiable at 40 per centum ad valorem under paragraph 339 as table, household, or kitchen utensils or, in the alternative, at 45 per centum ad valorem under paragraph 397 as articles in chief value of metal.

The merchandise in question is represented by three samples introduced in evidence at the hearing as exhibits…