Nyman v. United States

This appeal involves the proper classification of rolls of long perforated strips of cold-rolled steel, tempered, polished, and punched, and of a quality, width, and thickness required for safety-razor blades.

The merchandise was assessed for duty as unfinished blades for safety razors at 1 cent each and 30 per centum ad valorem, under paragraph 358, of the Tariff Act of 1922, which, in part, is as follows:

‡ * * razors and parts thereof, finished or unfinished, * * *; Provided, That finished or unfinished blades for safety razors shall pay a duty of one cent each and 30 per centum ad valorem:…