E. Miltenberg, Inc. v. United States

Oliver, Chief Judge:

This case relates to merchandise described on the invoice as “table lighters, pistol type,” which the collector assessed with duty at the rate of 55 per centum ad valorem under paragraph 1527 (c) (2) of the Tariff Act of 1930, as modified by T. D. 52739, supplemented by T. D. 52836, as articles, designed to be carried on or about the person. Plaintiff claims that the merchan*236dise is properly classifiable as smokers’ articles and dutiable at only 30 per centum ad valorem under paragraph 1552 of the Tariff Act of 1930, as modified by T. D. 51802.

The provision for “Articles *…