B. Shackman & Co. v. United States

Donlon, Judge:

This merchandise was imported from Japan at New York. It consists of small wooden boxes, invoiced as “wood *16novelties,” and entered under paragraph 412 as manufactures of wood. On liquidation, the collector classified the merchandise as smokers’ articles under paragraph 1552. This classification plaintiff has protested, claiming the entry classification.

A box from the entered merchandise was offered in evidence. It is about 5 by 3% by 1% inches in size and is decorated. It has a concealed mechanism which, when operated, swings open a drawer from a side of the box. There is no…