Hensel v. United States

This appeal relates to certain novelty lead pencils called “pro-repel” pencils, which were assessed with duty at 60 per cent ad valorem under paragraph 356, tariff act of 1913, under the provision in that paragraph for articles valued above 20 cents per dozen pieces designed to be worn on apparel or carried on or about or attached to the person, such as and including buckles, card cases, chains, cigar cases, etc., composed of metal. The protest claimed an assessment of the merchandise at 20 per cent ad valorem as articles composed in chief value of metal under paragraph 167, being the residu*163ar…