Westergaard v. United States

Laweence, Judge:

Certain cutting implements, described on the consular invoice as "Cheese Cutters,” imported from Norway, were classified by the collector of customs as table, kitchen, or household utensils, which are enumerated in paragraph 339 of the Tariff Act of 1930 (19 U. S. C. § 1001, par. 339), and duty was assessed thereon; at the rate of 40 per centum ad valorem.

It is claimed by the plaintiff that the merchandise is properly dutiable at 4 cents each and 25 per centum ad valorem as cheese knives within the scope of paragraph 355 of said act (19 U. S. C. § 1001, par. 355), as modified…