Colonial Bead Co. v. United States

Mollison, Judge:

The plaintiff in this case imported into the port of New York certain merchandise described on the invoice as “shell strands” which was assessed with duty at the rate of 35 per centum ad valorem by the collector of customs under the provision in paragraph 1538 of the Tariff Act of 1930 (19 U. S. C. 1940 ed. § 1001, par. 1538) for-—

* * * shells and pieces of shells engraved, cut, ornamented, or otherwise manufactured * * *.

Plaintiff claims the shells involved to be entitled to free entry under the provision in paragraph 1738 of the same act (19 U. S. C. 1940 ed. § 1201, par.…