Irvin Ware Co. v. United States

LawreNce, Judge:

An importation described in the record as ejector forks, with brass handles, chromium plated, was classified by the collector of customs in paragraph 355 of the Tariff Act of 1930 (19 U. S. C. § 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 assessed at the rate of 8 cents each and 17% per centum ad valorem, this rate having become effective on July 7, 1951, 86 Treas. Dec. 265, T. D. 52763.

Plaintiff claims that the merchandise should be classified as household or kitchen utensils…