Mid State Sales Co. v. United States

Oliver, Chief Judge:

These protests are against the action of the collector of customs at the port of New York in assessing duty on certain tortoise shell *210barrettes which were classified for duty as jewelry at rates equivalent to 55 per centum ad valorem under paragraph 1527 (a) (2) of the Tariff Act of 1930. The importer claims the merchandise to be properly dutiable as manufactures of shell at 35 per centum ad valorem under paragraph 1538, or as articles manufactured in whole or in part, not specially provided for, at 20 per centum ad valorem under paragraph 1558 of the tariff act. It…