R. J. Saunders & Co. v. United States

LawRENce, Judge:

The collector of customs classified certain imported electric dry shavers, so-called, as articles having as an essential feature an electrical element in paragraph 353 of the Tariff Act of 1930 (19 U.S.C. § 1001, par. 353), as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade, 86 Treas. Dec. 121, T.D. 52739, and duty was imposed thereon at the rate of 13% per centum ad valorem.

Plaintiff claims that the subject merchandise should be classified as “safety razors” in paragraph 358 of said act (19 U.S.C. § 1001, par. 358), as modified by the General…