M. Pressner & Co. v. United States

Lawrence, Judge:

An importation described on tlie invoices as “Art. No. 2355” “hunting knife w/pig skin sheath wooden handle” was classified 'by the collector of customs as hunting knives in paragraph 355 of the Tariff Act of 1930 (19 U.S.G. § 1001, par. 355), as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade, 86 Treas. Dec. 121,:T.D. 52739, and duty was imposed thereon at the rate of 1 cent each and 12% per centum ad valorem.

Plaintiff relies upon its claim that the merchandise should be classified as articles in chief value of metal, not specially provided for,…