Nife, Inc. v. Unite States

Ford, Judge:

The suit listed above challenges the action of the collector of customs in classifying certain imported merchandise as “Flashlights”, and levying duty thereon at the rate of 35 per centum ad valorem under paragraph 353 of the Tariff Act of 1930. Plaintiff claims said merchandise to be properly dutiable at the rate of 13% per centum ad valorem under said paragraph 353, as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade, 86 Treas. Dec. 121, T. D. 52739, as articles having as an essential feature an electrical element or device; at the rate of 15 per…