Coro, Inc. v. United States

Oliver, Chief Judge:

The merchandise in the case at bar consists of small silver connectors (plaintiff’s illustrative exhibit A), imported with certain links and clasps, which when attached together make up a necklace or a bracelet. The links and clasps were assessed with duty at a rate equivalent to 55 per centum ad valorem under paragraph 1527 (a) (2) of the Tariff Act of 1930 as “parts” of jewelry. The connectors, however, which are the subject of these protests, were assessed at the rate of 80 per centum ad valorem under paragraph 1527 (d) of *49the same act as materials of metal suitable for…