R. J. Saunders & Co. v. United States

This appeal is from the judgment of the United States Customs Court, Second Division (C.D. 2274), overruling appellant’s protests to the classification of merchandise invoiced as “SC 7759/08A— Double headed electric dry shavers.”

The collector classified the merchandise as articles having as an essential feature an electric element or device under paragraph 853 of the Tariff Act of 1930, as modified by the Torquay Protocol to GATT, T.D. 52739. The importer claims that the proper classification is as safety razors under paragraph 358 of said act, as modified by GATT, T.D. 51802. These statutory…