Ignaz Strauss & Co. v. United States

Johnson, Judge:

These are protests, consolidated at the trial, against the the collector’s assessment of duty on various articles of merchandise under paragraph 1552 of the Tariff Act of 1930 as smokers’ articles. All of the items were assessed at 60 per centum ad valorem, except those covered by protest No. 162388-K, which were also assessed as smokers’ articles but at 30 per centum ad valorem under paragraph 1552, as modified by the General Agreement on Tariffs and Trade, T. D. 51802. It is claimed that the articles are dutiable as household utensils at different rates, depending upon the…