Goldkamp v. United States

Mollison, Judge:

The merchandise the subject of this protest consists of 100,000 steel balls, each 1 millimeter in diameter, described on the invoice as “Stainless Steel Anti-Friction Bearings.” The collector assessed duty thereon at the rate of 72 cents per dozen, plus 40 per centum ad valorem, under the provision in paragraph 1550 (b) of the Tariff Act of 1930 for—

Fountain pens, fountain-pen holders, stylographic pens, and parts thereof * * *,

on the ground that they were parts for fountain pens.

Although not denying that the balls were imported to be used as ball points in the manufacture of…