Romicks International, Inc. v. United States

Rosenstein, Judge:

The merchandise involved herein was entered by the customs broker as “hand tools”, is described on the entry papers as “pipe cleaners”, and listed on the commercial and special customs in*317voices as “smokers knives stainless steel”. The articles were assessed with duty at 25 per centum ad valorem and 12y2 cents each under TSUS item 649.79, as knives valued over $3 but not over $6 per dozen, under the superior heading for pen, pocket and other knives having folding or other than fixed blades or attachments. Plaintiff claims that the merchandise is properly dutiable at 17 per…