United States v. Draeger Shipping Co.

Graham, Presiding Judge,

delivered tbe opinion of tbe court:

Dzismbor Bros, entered at New York, through tbe appellee, in December, 1923, a consignment of metal pencils. These were classified for duty by tbe collector as articles composed of metal, valued above 20 cents per dozen pieces, designed to be carried on or about tbe person, at 80 per centum ad valorem, under paragraph 1428 of tbe Tariff Act of 1922. Tbe importer in its protest claimed tbe goods to be dutiable under paragraph 352 of said tariff act as mechanical pencils made of base metal, at 45 cents per gross, and 20 per centum ad…