United States v. Irwin

De Vries, Judge,

delivered tbe opinion of tbe court:

Tbe merchandise tbe subject of tbis appeal was reported by tbe appraiser in answer to tbe protest, wbicb is made a part of tbe record herein, as consisting of “sheep shears, specially designed for shearing sheep.” Tbe articles were rated for duty under tbe provisions of paragraph 128 of tbe tariff act of 1913, wbicb, in so far as pertinent, provides:

128. * * * Scissors and shears, and blades for the same, finished or unfinished, * * *

The importers protested, claiming tbe merchandise entitled to free entry as “agricultural implements” under…