United States v. Illfelder & Co.

The merchandise in question in this case consists of a combination penholder fitted with a pencil at one end and a pen at the other.

The collector in assessing duty segregated the pen from the combination penholder and assessed, duty on the latter under paragraph 157 and on the pen at the rate provided for in paragraph 156.

*41The Board of General Appraisers, both on the original hearing and on a rehearing, granted at the instance of the Government, held that the collector was in error in thns assessing duty, and sustained the protest, claiming that the combination penholder was dutiable as an…