Ignaz Strauss & Co. v. United States

CliNE, Judge:

This is a suit against the United States in which the .plaintiff seeks to recover a part of the duty assessed on certain pewter, enamel, brass, and cloisonné trays. The collector classified the articles as smokers’ articles and assessed duty thereon at 60 per centum ad valorem under paragraph 1552 of the Tariff Act of 1930.

The plaintiff makes several claims for lower rates of duty as follows: At 45 per centum ad valorem as articles composed wholly or in chief value of metal, not plated with platinum, gold, or silver, or colored with gold lacquer, under paragraph 397; at 40 per…