Sheffler Merchandise Co. v. United States

Lawrence, Judge:

It is the contention of the plaintiff that certain articles invoiced as “celluloid thumb tacks” were improperly classified by the collector of customs as dutiable at the rate of 4% cents per pound under the provision in paragraph 331 of the Tariff Act of 1930 for “thumb tacks, of two or more pieces of iron or steel, finished or unfinished.” . The claim relied upon by plaintiff is that the articles *49are properly dutiable at nine-tenths of 1 cent per pound under the provision in said paragraph for “tacks * * * not specially provided for.” Both rates represent an increase over…