Rohner Gehrig & Co. v. United States

Mollison, Judge:

The merchandise the subject of this protest is described on the invoice as “Binders Worbla (Little)” and “Binders Worbla (Large).” It was assessed with duty at the rate of 3 cents each and 20 per centum ad v alorem *330under the provision in paragraph 1537 (e) of the Tariff Act of 1930, as modified by the Presidential proclamation relating to the General Agreement on Tariffs and Trade, T. D. 51802, for — ■

Combs of whatever material composed, except combs wholly of rubber or metal, not specially provided for, valued at more than $4.50 per gross.

Plaintiffs contend that the…