Altieri v. United States

Rao, Chief Judge:

The merchandise involved in this case consists of knives having folding blades which were entered at the port of San Juan, Puerto Rico, and assessed with duty at 17.5 cents each and 27.5 per centum ad valorem under item 649.87, Tariff Schedules of the United States, as pruning knives. It is 'claimed that they are properly dutiable at 50 per centum ad valorem under item 649.75 under the provision for penknives, pocketknives, or other knives, which have folding or other than fixed blades or attachments, valued over 50 cents but not over $1.25 per dozen. (The official papers…