Novelty Import Co. v. United States

Donlon, Judge:

The merchandise of these three protests, consolidated for trial, consists of cigarette holders, approximately 131/4 inches in length, product of Japan. Two of the protest invoices describe the article as a ‘Cigarette Kisseru.” The third protest invoice describes it as a “Smoking Cigarette Holder.” The collector classified these articles as cigarette holders under paragraph 1552 of the Tariff Act of 1930, and assessed duty at 2y2 cents each and 15 per centum ad valorem, which is the modified rate prescribed in the Torquay Protocol to the General Agreement on Tariffs and Trade…