Zwiebel v. United States

Oliver, Judge:

The protest in this action relates to certain merchandise described on the commercial invoice as miniature flashlights and assessed with duty at the rate of 55 per centum ad valorem under the provisions of paragraph 1527 (c) (2) of the Tariff Act of .1930, as modified by T.D. 53865 and supplemented by T.D. 53877, as metal articles designed to be carried on or about the person. It is claimed that the merchandise is properly dutiable at 35 per centum ad valorem as articles having as an essential feature an electrical element or device under the provisions of paragraph 353 of the…