Sheffler Merchandise Co. v. United States

This is an appeal from the judgment of the United States Customs Court, Second Division, overruling the protest of the importer against the classification by the Collector of Customs at the port oí New York City of merchandise invoiced as “celluloid thumb tacks.”

Samples representative of the merchandise were introduced in evidence. The finished article is composed of two pieces of iron or steel, one being a small flat head and the other a short pointed stem, the top end of which is inserted in the head, the two pieces being secured together. The metal head piece is covered by a cap. The…