Gimbel Bros. v. United States

Ford, Judge:

The plaintiff herein filed this suit against the United States seeking to recover certain monies assessed and collected as customs duties upon an importation of handbags which were imported from France. The collector classified the handbags as articles in chief value of beads, ornamented with beads, and levied duty thereon at the rate of 50 percent ad valorem under paragraph 1529 (a) of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T. D. 51802.

*372Plaintiff claims said merchandise should be classified as articles in chief value…