Frank P. Dow Co. v. United States

Dallinger, Judge:

This is a suit against the United States, arising at the port of Seattle, brought to recover certain customs duties alleged to have been improperly exacted on a particular importation of pocket electric flashlights having the general shape of a fountain pen. Duty was levied thereon at the rate of 110 per centum ad valorem under paragraph 1527 (c) of the Tariff Act of 1930 which, so far as here pertinent, reads as follows:

Pah. 1527. * * *(c) Articles valued above 20 cents per dozen pieces, designed to be worn on apparel or carried on or about or attached to the person, such as…