United States v. Borgfeldt

These importations, as reported by the appraiser, consist of “metal pencil holders with pencils of wood attached. * * *” The pencil holders are of metal; the pencils are of wood with a lead filling; the holders are of the customary size and length; the pencils are of the usual size or diameter and about 1| or 2 inches in length. They were rated for duty by the collector at the port of New York separately, the metal holders' as “ articles composed wholly or in chief value of metal” under paragraph 167 of the tariff act of 1913, and the pencils under paragraph 378 of that act as “pencils of…