United States v. Kny-Scheerer Corp. of America

Merchandise, consisting of surgical forceps,' clamps, and needle holders, known in the trade as surgical instruments, and designed and used exclusively as such in the science of surgery, was assessed for duty by the collector at 60 per centum ad valorem as “hand *447forceps” under paragraph 354 of the Tariff Act of 1922, the pertinent part of which reads as follows:

Par. 354. Penknives, pocketknives, clasp knives, pruning knives, budding knives, erasers, manicure knives, and all knives by whatever name known, including such as are denominatively mentioned in this act, which have folding or other…