Pearlduck, Inc. v. United States

Laweence, Judge:

Plaintiff imported two sizes of small scissors in leather cases. The collector of customs classified the merchandise *74as scissors, valued at more than $1.75 per dozen, pursuant to the terms of paragraph 357 of the Tariff Act of 1930 (19 U. S. C. § 1001, par. 357), as modified by the Annecy Protocol to the General Agreement on Tariffs and Trade (84 Treas. Dec. 403, T. D. 52373, and 85 Treas. Dec. 138, T. D. 52476), and duty was accordingly imposed at the rate of 15 cents each, plus 35 per centum ad valorem.

The sole claim of plaintiff is that the scissors and leather cases…