Kresge Co. v. United States

The question in this case is whether certain folding metal scissors valued above 20 cents per dozen pieces are dutiable as assessed by the collector under paragraph 356 of the act of 1913 at 60 per cent ad valorem or under the provision for scissors contained in paragraph 128 of the same act at 30 per cent ad valorem. ,

The scissors are so made that the cutting edges and points of the blades may be folded and firmly held by and within the jointed handles in such manner that contact thereof with anything else is prevented. When opened, tire scissors are similar to ordinary ones of medium size,…