Thomson Trading Co. v. United States

Mollison, Judge:

This case involves the classification status of various small shells imported into the United States from Tahiti. As imported, the shells had been pierced by a needle and strung on fine thread, 72 inches in length, the ends being tied together. They were assessed with duty at the rate of 35 per centum *298ad valorem under the provisions of paragraph 1538 of the Tariff Act of 1930. That paragraph contains two provisions with respect to shells, viz:

* * * manufactures of * * * shell * * * not specially provided fOF H* •I' ^

and—

* * * shells and pieces of shells engraved, cut,…