Bailey Green & Elger, Inc. v. United States

LawrenCE, Judge:

Plaintiff imported certain metal buttons which were classified by the collector of customs pursuant to the provisions *254of paragraph 349 of the Tariff Act of 1930 (19 U. S. O. § 1001, par. 349) as “metal buttons embossed with a design, device, pattern, or lettering” and duty was assessed thereon at the rate of 45 per centum ad valorem.

It is claimed by plaintiff that these buttons are not embossed and that they should be classified as buttons of metal, not specially provided for, in accordance with said paragraph 349, as modified by the trade agreement between United States and…