Arthur Salm, Inc. v. United States

LawRENCe, Judge:

An importation of so-called percussion hammers was classified by the collector of customs as surgical instruments, and duty was imposed thereon at the rate of 45 per centum ad valorem, as provided in paragraph 359 of the Tariff Act of 1930 (19 U.S.C. § 1001, par. 359), as modified by the Annecy Protocol to the General Agreement on Tariffs and Trade, 84 Treas. Dec. 403, T.D. 52373, supplemented by Presidential proclamation, 85 Treas. Dec. 116, T.D. 52462.

Plaintiff contends that the merchandise should be classified as articles not specially provided for, composed wholly or in…