California Wool Growers Ass'n v. United States

Ford, Judge:

The suit listed above involves the question of the proper classification of certain imported merchandise described on the invoice as “Burdizzo Secateurs” and “Hoof Knives.” It appears that the secateurs were classified as shears, not sheep shears, under paragraph 357 of the Tariff Act of 1930, as modified by the Annecy Protocol of the Terms of Accession to the General Agreement on Tariffs and Trade, 84 Treas. Dec. 403, T. D. 52373, supplemented by Presidential proclamation, 85 Treas. Dec. 138, T. D. 52476, and duty was levied thereon at the rate of 15 cents each and 35 per centum…