United States v. Good Neighbor Imports, Inc.

O’Connell, Judge,

delivered tRe opinion of the court:

This is an appeal from a judgment of the United States Customs Court, Third Division, C. D. 892, overruling the action of the Collector of Customs at the port of New York in assessing a duty of 60 per centum ad valorem on certain leather boxes classified by him as smokers’ articles not specially provided for under paragraph 1552 of the Tariff Act of 1930 and sustaining the importer’s protest on the ground that the merchandise was properly dutiable as cigarette cases at 35 per centum ad valorem under paragraph 1552 of the Tariff Act of 1930…