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ZWIEBEL v. UNITED STATES

C.D. 2898; Protest 59/24514.

264 F.Supp. 660 (1967)

M. ZWIEBEL v. UNITED STATES.

United States Customs Court, First Division.

February 23, 1967.

Attorney(s) appearing for the Case

Siegel, Mandell & Davidson, New York City (Murray Sklaroff and David Serko, New York City, of counsel), for plaintiff.

Barefoot Sanders, Asst. Atty. Gen. (Mollie Strum, New York City, trial attorney), for defendant.

Before RAO, Chief Judge, and OLIVER and WATSON, Judges.

OLIVER, Judge:

The protest in this action relates to certain merchandise described on the commercial invoice as miniature flashlights and assessed with duty at the rate of 55 per centum ad valorem under the provisions of paragraph 1527(c) (2) of the Tariff Act of 1930, as modified by T.D. 53865 and supplemented by T.D. 53877, as metal articles designed to be carried on or about the person. It is claimed that the merchandise is properly dutiable at 35 per centum ad...

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