Gemsco, Inc. v. United States

Ford, Judge:

Certain military insignia, described on the invoice as sleeve devices, item Nos. 24511 and 24513, were classified by the collector of customs as “ornaments c.v. bullions” and assessed with duty at the rate of 45 per centum ad valorem under the provisions of paragraph 1529(a) of the Tariff Act of *3731930, as modified by tbe Torquay Protocol to tbe General Agreement on Tariffs and Trade, 86 Treas. Dec. 121, T.D. 52739.

Plaintiff contends tbe above-numbered items are not properly classifiable as “ornaments” under said paragraph 1529(a), supra, since they constitute an essential part…