Jarrell-Ash Co. v. United States

Maletz, Judge:

The importations in these consolidated cases were invoiced as silver rods, silver grain, gold rods, gold grain, and gold sponge. The silver rods and silver grain were classified by the collector as articles in chief value of silver under paragraph 397 of the Tariff Act of 1930, as modified by T.D. 54108, and assessed with duty at 21 per centum ad valorem. The gold rods, gold grain, and gold sponge were classified under the same paragraph 397, as modified, supra, as articles in chief value of gold and assessed with duty at 50 per centum ad valorem.1 Plaintiff claims that all the…