Hornung v. United States

Lawrence, Judge:

Presented for our determination in this case is the proper classification of an importation referred to in the entry as “pedometers * * * instruments to measure distance.” The collector of customs classified the merchandise within the provisions of paragraph 368 (a) (1) and (2) of the Tariff Act of 1930 (19 U. S. C. § 1001, par. 368 (a) (1) and (2)) as distance-measuring devices, containing no jewels, valued at more than $1.10 but not more than $2.25 each, and assessed duty thereon at the combination rate of $1 each and 65 per centum ad valorem.

*127It is claimed by plaintiff in…