Levin Bros. v. United States

Tilson, Judge:

This suit was filed by the plaintiff seeking to recover a.certain sum of money alleged to have been illegally exacted as customs duties upon an importation consisting of two needles, one thimble, and five cardboard cylinders upon which has been wound cotton thread. Duty was levied upon the merchandise at 45 per centum ad valorem under paragraph 343 of the act of 1930, as needle cases or needle books furnished with assortments of needles or combinations of needles and other articles. The plaintiff contends that this article, as a whole, does not constitute a needle case, and…