Coro, Inc. v. United States

Appellant has appealed from a judgment of the United States Customs Court, First Division, made pursuant to its decision, C. D. 1291, overruling a protest against the assessment of duty by the Collector of Customs at the port of New York on certain costume jewelry at the rate of 60 per centum ad valorem. The merchandise was classified under the provisions of paragraph 1527 (a) of the Tariff Act of 1930, as amended by the Trade Agreement with Mexico, T. D. 50797, and paragraph 1518 of the same Act as jewelry in chief value of artificial flowers.

The pertinent portions of the involved paragraph…