Henry Wedemeyer, Inc. v. United States

WatsoN, Judge:

The merchandise in the case at bar consists of cigarette lighters described on the invoice as “Anti. 3 assorted Old-Timer with Cigarette Lighter”.

The lighters were assessed with duty under item 756.06 of the Tariff Schedules of the United States at the rate of 45 per centum ad valorem which provides for “Pocket lighters, combination pocket and table lighters, and articles in which lighters are incorporated as integral parts and which are ordinarily carried in pockets or handbags: * * * Valued over $5 per dozen pieces”.

Plaintiff claims the merchandise is properly classifiable…