United States v. Spiegel Bros.

*70This appeal is from the judgment of the United States Customs Court, Second Division (C.D. 2382) sustaining, in part, the importer’s protest to the classification of two items, both being hand tools. One is a 6-tube revolving punch of the type used for punching holes in leather. The other is an eyelet attacher or fastener by which a hole can be punched in a piece of material and an eyelet simultaneously inserted and crimped therein.

The collector classified both tools as “Other pliers valued at more than $2 per doz.” under paragraph 361 of the Tariff Act of 1930, as modified by the Annecy…