Novelty Import Co. v. United States

Novelty Import Co., Inc. appeals from the judgment of the United States Customs Court, First Division,1 overruling its protest and sustaining the classification of the involved merchandise as a mechanical pencil under the provisions of paragraph 1550(c) of the Tariff Act of 1930, dutiable at 45 cents per gross and 40 per centum ad valorem. In its protest, appellant claimed the merchandise to be properly classifiable as a manufacture of which wood was the component material of chief value, dutiable at 16% per centum ad valorem, under the provisions of paragraph 412, Tariff Act of 1930, as…