Irwin & Co. v. United States

The merchandise involved in this- case consists of metal erasers, which are well-known articles for desk use, falling in a general way under the head of stationery supplies. They are composed of fixed or rigid metal- blades set into handles of wood or other material.

The importation was entered under the tariff act of 1909, and the collector classified the articles as “erasers,”-under paragraph 152 of that act, and assessed the duty accordingly.

*297The importers protested against this classification- and contended that the erasers in question did not come within the terms of that paragraph,…