Crystal Craft, Inc. v. United States

Oliver, Chief Judge:

This protest is limited to the merchandise described on the invoice as “Miniature knife (your No. 8156-W),” which was assessed with duty at the rate of 65 per centum ad valorem under paragraph 1527 (c) (2) of the Tariff Act of 1930, as modified by T. D. 51802, supplemented by T. D. 51898, as articles, valued above 20 cents per dozen pieces, designed to be worn on *369apparel or carried on or about or attached to the person. Plaintiff claims that the articles in question are penknives and that they are properly classifiable under the provisions of paragraph 354 of the Tariff…