Fred Roberts Co. v. United States

Rao, Judge:

Certain imported roast holders invoiced as “Carve-Aid[s]” were classified by the collector of customs as forks, and, accordingly, were assessed with duty at the rate of 4 cents each and 17% per centum ad valorem, pursuant to the provisions of paragraph 355 of the Tariff Act of 1930, as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade, 86 Treas. Dec. 121, T.D. 52739.

It is the claim of the plaintiff herein that said merchandise is dutiable at the rate of 3.85 cents per pound and 19 per centum ad valorem, as table or household utensils, composed wholly or…