Davis Turner & Co. v. United States

Oliver, Presiding Judge:

This is a protest against the action of the collector in assessing duty on certain ferrocerium (flints) at 1 cent each and 50 per centum ad valorem under the provisions of paragraph 1527 (c) (2), Tariff Act of 1930, as parts of articles [cigar or cigarette lighters] designed to be carried on or about the person, valued at over 20 cents per dozen pieces and under $5 per dozen pieces. The chief claim of plaintiff is that they are properly dutiable under the eo nomine provision for ferrocerium at $2 per pound and 25 per centum ad valorem (paragraph 302 (q)). The shipment…