Voss Cutlery Co. v. United States

This is an appeal from the judgment of the United States Customs Court, Second Division, entered pursuant to its decision O. D. 1457, 29 Cust. Ct. 127.

The imported goods were described on the consular invoice as “ 1000 letter openers” and were classified by the Collector of Customs at the port of New York under the provisions of paragraph 354 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, T. D. 51802, as penknives with folding blades and decorated steel handles, valued at more than $6 per dozen. Duty was accordingly assessed thereon at 17% cents each and…