Case ID: cust-ct_19/html/0178-03.html
Source: Caselaw Access Project
Author: {"author": "Tilson, J.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

Before the Second Division,
    November 26, 1947
    No. 52052.
    Henry Roder et al. v. United States,
    protests 114319-K, etc. (Los Angeles).
   Opinion by

Tilson, J.

It was stipulated that the articles in question are similar in all material respects to those the subject of Abstract 51130. Accepting this stipulation as a statement of fact certain items of the merchandise were held dutiable at 8 cents each and 25 percent ad valorem, as hunting and similar knives, with handles of deer, or other animal horn, and other items were held dutiable at only 2 cents each and 25 percent ad valorem, as knives with, handles of wood, less than 4 inches in length, exclusive of the handle, under paragraph 355, as modified by T. D. 49753. The protests were sustained to this extent.