United States v. Bernard

This appeal from the United States Customs Court involves the proper classification of certain brass-ball chains. They were classified and assessed by the collector as materials of metal, suitable for use in the manufacture of jewelry, at 75 per centum ad valorem under the last part of paragraph 1428 of the Tariff Act of 1922 providing for — •

Stampings, galleries, mesh, and other materials of metal, * * * suitable for use in the manufacture of any of the foregoing articles.in this paragraph, 75 per centum ad valorem.

Importer protested, claiming the merchandise to be dutiable at 40 per cent ad…