Puerto Rican Handcrafts v. United States

OliveR, Chief Judge:

This case relates to certain shell strands which were assessed with duty at rates equivalent to 55 per centum ad valorem, as unfinished jewelry, under paragraph 1527 (a) (2) of the Tariff Act of 1930, as modified by the trade agreement with Mexico, T. D. 50797. Plaintiff claims that the merchandise is free of duty under paragraph 1738, as shells, not manufactured or advanced in value from the natural state.

The paragraphs involved herein, so far as. pertinent to the present issue, read as follows:

Paragraph 1527 (a) (2) of the Tariff Act of 1930, as modified by the trade…