National Carloading Corp. v. United States

Rao, Judge:

The collector of customs classified an importation, described on the invoices, as fruit knives, as “Household knives 0/4" ” in paragraph 355 of the Tariff Act of 1930 (19 U.S.C. § 1001, par. 355), as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade, 86 Treas. Dec. 121, T.D. 52739, supplemented by Presidential notification, 86 Treas. Dec. 337, T.D. 52820, and duty was imposed thereon at the rate of 4 cents each and 17% per centum ad valorem.

It is the claim of plaintiff that said merchandise should be classified in paragraph 355, as modified, supra, as…