Protests 903626-G of Bailey, Green & Elger, Inc.

Oliver, Presiding Judge:

These protests are against the classification by the collector of certain steel buttons as dress buttons valued above 20 cents per dozen pieces, designed to be worn on apparel, composed wholly or in chief value of metal other than go.ld or platinum, under paragraph 1527 (c) (2), Tariff Act of 1930. Plaintiff claims they are properly dutiable at only 45 percent ad valorem *225under the provision in paragraph 349 for metal buttons embossed with a design, device, pattern, or lettering.

The sole issue before the court is whether or not the imported merchandise is embossed,…