Inter Maritime Forwarding Co. v. United States

Opinion by

In accordance with stipulation of counsel that the merchandise consists of cutting sticks in chief value of a plastic material, not enumerated in the dutiable provision of said act, which are similar in use to cutting sticks, composed wholly or in chief value of wood, against which the cutting blades of mechanical paper guillotines come to rest at the end of the cutting stroke, the claim of the plaintiff was sustained.