Needler's British Imports v. United States

Mollison, Judge:

The merchandise the subject of this protest is described on the invoice as “Dust Brush Brass” and was assessed with duty at the rate of 50 per centum ad valorem under the provision in paragraph 1506 of the Tariff Act of 1930 for brushes, not specially provided for. The protest claim is for duty applicable to brass articles or to brass hollowware.

Preliminary to a discussion of the merits of the case, we find that a motion was made by counsel for the defendant to dismiss the protest on the ground that it fails to set forth “distinctly and specifically, and in respect to each…