British Industries Corp. v. United States

Lawrence, Judge:

This protest is directed against the dutiable classification of an item of merchandise imported from England and described on the consular invoice as “864 Dry Shave Razors.” The collector of customs at the port of New York classified the merchandise as articles or wares of metal, not specially provided for, within the provision of paragraph 397 of the Tariff Act of 1930 (19 U. S. C. § 1001, par. 397) and assessed duty thereon at the rate of 45 per centum ad valorem. -

In its protest or by amendment thereto, the plaintiff contends that the merchandise is properly dutiable as…