R. J. Saunders & Co. v. United States

Oliver, Chief Judge:

The merchandise involved in this case consists of an electric shaver, with small brush, and electric cord with plug, that were imported in a leather case. The collector classified the shaver, brush, and cord with plug, collectively, under the provision in paragraph 353 of the Tariff Act of 1930, as modified by T.D. 52739, for “Articles having as an essential feature an electrical element or device * * * wholly or in chief value of metal, and not specially provided for,” carrying a dutiable assessment at the rate of 13% per centum ad valorem. The leather case was regarded…