Voss Cutlery Co. v. United States

Lawrence, Judge:

An importation described on tbe consular invoice as “letter openers” was classified by tbe collector of customs pursuant to tbe provisions of paragraph 354 of tbe Tariff Act of 1930 (19 U. S. C. § 1001, par. 354), as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T. D. 51802, as “Penknives folding blades handle of steel decorated,” and duty was assessed thereon at 17)4 cents each and 27K per centum ad valorem. Plaintiff relies upon tbe claim that said articles are properly dutiable at tbe rate of 32)4 per centum ad valorem as provided in paragraph…