Fan Co. v. United States

Cline, Judge:

This is a protest, arising at the port of New York, ■•against the collector’s assessment of duty on “butlers, trays, dumpers, "boxes and similar merchandise” at the rate of 60 per centum ad valorem under paragraph 1552 of the Tariff Act of 1930 as “all smokers’ articles whatsoever, * * * not specially provided for.” It is ■claimed that the merchandise is properly dutiable as household utensils “at 50% under Par. 339, or at 35% under Par. 339 and T. D. 49753, or at 40% under Par. 339, or at 30% under Par. 339 and T. D. ■51067, or at 25% under Par. 339 and T. D. 49753, or at 22K%…