Friedman v. United States

Maletz, Judge:

Merchandise, which is described on the invoices as “Kissing pins,” “Tyrolean pins,” and “Angel pins,” was assessed by the collector with duty at the rate of 55 percent ad valorem, as “jewelry, commonly or commercially so known * * * of whatever material composed, valued above 20 cents per dozen pieces” under paragraph 1527 (a) (2) of the Tariff Act of 1930, as modified by T.D. 51802. Plaintiffs filed protests, which were consolidated for purposes of trial, claiming proper classification of the merchandise under paragraph 412 of the act, as modified by T.D. 52373, as…