Nightwriter Corp. v. United States

Ke, Judge:

The question presented in this case pertains to the proper classification, for customs duty purposes, of certain merchandise imported from Japan and invoiced as “telescopic penpointers”. Plaintiff, in its proposed findings of fact, describes the imported “pen-pointer” as:

“a collapsible or telescoping pointer capable of being carried in the pocket in the same manner as a ball point pen. The various sections slide one out of the other and the article can be extended to approximately two feet and used as a pointer. It is provided with a cap which can be removed to expose the tip of a…