F. W. Myers & Co. v. United States

Lawrence, Judge:

This cause of action has been submitted to us for determination upon a statement of facts agreed to by the parties herein, the two protests having been consolidated for trial.

The commodity under consideration was imported from Canada and is described on the invoices as “ ‘Cash X' Captive Bolt Humane Cattle Killer,” together with certain parts thereof.

The collector of customs classified the merchandise as “pistols,” and as parts thereof, as provided in paragraph 366 of the Tariff Act of 1930, and imposed duty on the pistols at the rate of $3.50 each, and on the parts at 50 per…