Durbrow v. United States

The merchandise involved in this appeal consists of brass chain, imported in hanks 25 meters in length.

It is described by the appraiser as “shot or ball chain in long lengths,” and assessed for duty by the collector at 50 per cent ad valorem, as material of metal used in the manufacture of jewelry, under paragraph 356 of the tariff act of 1913, which reads as follows:

356. Jewelry, commonly or commercially so known, valued above 20 cents per dozen pieces, 60 per centum ad valorem; rope, curb, cable, and fancy patterns of chain not exceeding one-half inch in diameter, width, or thickness,…