Paul E. Sernau, Inc. v. United States

Ford, Judge:

This suit is directed against the classification by the collector of customs of certain imported merchandise invoiced as “Toy pocket knives,” under the provisions of paragraph 3541 of the Tariff Act of 1930, as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade, 86 Treas. Dec. 121, T.D. 52739, as made effective by T.D. 52820, providing for pocketknives with folding blades, and the assessment of duty at the rate of five-eighths of 1 cent each and 25 per centum ad valorem.

The primary claim of plaintiff herein is that said merchandise is properly dutiable…