Protest 965838-G of American Import Co.

Tilson, Judge:

This suit against the United States 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 of merchandise described by the appraiser as “* * * cloth needles in various sizes contained in four paper folders which are attached to a cardboard folder 3x5 inches, all enclosed in an oiled-paper envelope.” Duty was levied upon the merchandise at the rate of 45 percent ad valorem under paragraph 343 of the act of 1930, and the plaintiff claims the same to be entitled to free entry under paragraph…