United Cutlery & Hardware Prods. Co. v. United States

Rao, Judge:

The merchandise involved in the instant case consists of letter openers and scabbards which were assessed with duty at the rate of 18 per centum *437ad valorem pursuant to the provision in paragraph 339 of the Tariff Act of 1930, as modified by the Sixth Protocol of Supplementary Concessions to the General Agreement on Tariffs and Trade, 91 Treas. Dec. 150, T.D. 54108, for household utensils, not plated with platinum, gold, or silver, composed wholly or in chief value of base metal.

It is claimed in the protest and by amendment thereof that the letter openers and scabbards are…