R. J. Saunders & Co. v. United States

Ford, Judge:

Tile merchandise involved in this protest consists of electric dry shavers, imported from Holland and entered at the port of New York. It was classified by the collector of customs as articles having as an essential feature an electrical element or device, and assessed with duty at the rate of 13% per centum ad valorem under paragraph 353 of the Tariff Act of 1930, as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade, T.D. 52739.

The plaintiff claims that said merchandise is properly classifiable under paragraph 358 of the same act, as modified by the…