Sawers v. United States

OliveR, Judge:

The protest herein challenges the collector’s classification of 19 hand-crafted ship models; 17 of them composed of wood, 2 of ivory, and all of them assessed with duty at the rate of 35 per centum ad valorem under item 737.15 of the Tariff Schedules of the United States. Plaintiff claims that the wood models are properly classifiable under item 207.00 of the said tariff schedules at the rate of 16% per centum ad valorem, and that the ivory models are classifiable under item 792.60 of said schedules at the rate of 12 per centum ad valorem.

The tariff provisions involved are as…