Protest 963095-G of M. & P. Importing Co.

Cline, Judge:

This is a suit against the United States in which the plaintiff seeks to recover a portion of the duty assessed on certain pins or badges in chief value of copper assessed at rates amounting to 110 percent ad valorem under paragraph 1527 of the Tariff Act of 1930. The plaintiff claims that the imported articles are properly dutiable at 45 percent ad valorem under paragraph 397.

A sample of the imported merchandise was introduced in evidence and marked “Exhibit 1.” The face of the article is in the shape of a black dog — a terrier — ■ standing on a brass-colored ground. At the…