Gillette Safety Razor Co. v. United States

Oliver, Chief Judge:

Plaintiff herein seeks to recover certain monies claimed to have been illegally exacted on certain merchandise imported from England and entered at the port of Boston. The merchandise is described on the invoices as 4,942 “reels Rayophane transparent cellulose film, heat sealing moistureproof 2%6" wide — 3" centres.” It was classified for duty under paragraph 31 (b) (1) of the Tariff Act of 1930 at 40 cents per pound under the provision for “All compounds of cellulose * * * In blocks, sheets, rods, tubes, powder, flakes, briquets, or other forms * * * not made into…