Ignaz Strauss & Co. v. United States

Both the government and the importer appeal from the decision of the Customs Court, Second Division, 56 Cust. Ct. 54, C.D. 2611. The importations, certain candlesticks and candelabra, were classified under par. 397, Tariff Act of 1930, as modified,1 as articles or wares,, *126n.s.p.f., composed wholly or in chief value of brass. These importations were claimed under par. 339, Tariff Act of 1930, as modified,2 as household utensils, n.s.p.f., composed wholly or in chief value of brass.

The issue presented to the court below was whether, in view of the evidence and applicable law, the various…