United States v. Curley

66 F. 720, 1895 U.S. App. LEXIS 3327

Opinion

OOXE, District Judge

(orally). The question in this cause is whether or not the importation, which was assessed by the collector as a cook’s knife, should have been classified as a manufacture of metal under paragraph 215 of the tariff act of 1890. The uncontra-dicted evidence shows that the importation in question is either a cook’s knife, a kitchen knife, or a butcher’s knife. These knives are all provided for in paragraph 167 and each is a more specific designation than a “manufacture of metal.” As the importers only protest upon the ground that the importation is a manufacture of metal, it is manifest that the decision of the board of general appraisers should be reversed.