Brier Manufacturing Co. v. United States

Oliver, Chief Judge:

Plaintiff, a manufacturer and an importer of jewelry and hair accessories, imported certain hair ornaments, which were assessed with duty at the rate of 55 per centum ad valorem under the provision in paragraph 1527(a) (1) and (2) of the Tariff Act of 1930, as modified by T.D. 51802, for “Jewelry, commonly or commercially so known, finished or unfinished (including parts thereof) : * * * of whatever material composed, valued above 20 cents per dozen pieces.”

Although each of the consolidated protests enumerated in schedule “A,” hereto attached and made a part hereof, makes…