Goldstein v. United States

Richaedson, Judge:

The merchandise which is the subject of this action consists of folding scissors entered and appraised at 60 cents per dozen, on which the collector assessed duty at 22}i per centum ad va-lorem, plus7K cents each, under paragraph 357 of the Tariff Act of 1930, as amended. Under the provisions of this paragraph, the rate of duty is regulated by the value of the merchandise. Therefore, scissors, valued at not more than 50 cents per dozen, are not subject to the same rate of duty as those valued at more than 50 cents per dozen. The plaintiff has filed a protest expressing…