Silberstein v. United States

Penknives with a letter-opener attachment, imported at the port of New York, were classified by the collector of customs as “knives with folding blades,” and were therefore assessed for duty at 40 per cent ad valorem and 1 cent each under the provisions of paragraph 152 of the tariff act of August 5, 1909, which paragraph, in so far as it is material to this case, reads as follows:

152. Penknives, pocketknives, clasp knives, pruning knives, budding -knives, erasers, manicure knives, and all knives by whatever name known, including such as are denominatively mentioned in this section, which…