Viking Importrade, Inc. v. United States

Kao, Chief Judge:

The imported merchandise involved in this protest consists of articles invoiced as “little spreaders, stainless steel with cream colour plastic handle,” which were classified by the then collector of customs at the port of New York as table knives within the purview of paragraph 355 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, *138T.D. 51802, and, accordingly, assessed with duty at the rate of 2 cents each, plus 12½ per centum ad valorem.

It is claimed by the plaintiff that these articles are properly dutiable at the…