Redden v. United States

The merchandise involved in this case was imported under the tariff act of 1909. The appraiser reported it to be “unpunched, unfinished scissors, sometimes called scissors forgings, intended to be ground down, punched, and manufactured into finished scissors.” Am advisory return of the merchandise for duty as “unfinished scissors” under paragraph 152 of the act was reported by the appraiser. In accordance therewith the collector assessed duty upon the importation as “unfinished scissors” at 15 cents per dozen and 15 per cent ad valorem when valued not over 50' cents per dozen, and 50 cents *486per…