Paramount Import Export Co. v. United States

Donlon, Judge:

These protests, consolidated for trial (R. 2), relate to merchandise imported in 1953 from Japan. The invoices described the merchandise as disks, either as shell disks or mother-of-pearl disks.

The appraiser returned the merchandise as shell button blanks, faced and turned, not drilled. The collector classified the merchandise as partly finished shell buttons, dutiable under paragraph 1509 of the Tariff Act of 1930 at 1% cents per line per gross, plus 25 per centum ad valorem.

Plaintiffs claim that their merchandise should be classified either (1) as manufactures of…