M. Minami & Co. v. United States

Dallinger, Judge:

This is a suit against the United States arising •at the port of Los Angeles brought to recover certain customs duties alleged to have been improperly exacted on a particular importation invoiced as “Chip Red roping Wreaths.” The collector found that the component material of chief value was metal and assessed duty upon the articles at the rate of 45 per centum ad valorem under paragraph 397 of the Tariff Act of 1930 as manufactures of metal not specially provided for. It is claimed that said articles are properly dutiable at but 35 per centum ad valorem under paragraph 353…