National Carloading Corp. v. United States

Lawrence, Judge:

An importation described on the invoice as fruit knives was classified by the collector of customs as “Household knives 0/4"” 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. 52/39, supplemented by Presidential notification, 86 Treas. Dec. 337, T.D. 52820, and duty was imposed thereon at the rate of 4 cents each and 17y2 per centum ad valorem.

*2In its protest, plaintiff claims that said merchandise should be classified in paragraph 355 of said act,…