Bentkamp v. United States

Mollison, Judge:

The merchandise the subject of this protest consists of sea shells which were assessed with duty at the rate of 35 per centum ad valorem under the provision in paragraph 1538 of the Tariff Act of 1930 for “shells * * * engraved, cut, ornamented, or otherwise manufactured.” They are claimed to be entitled to free entry under the provision in paragraph 1738 of the same act for “shells, not sawed, cut, flaked, polished, or otherwise manufactured, or advanced in value from the natural state.”

*197At the trial of the issue the official sample was offered and received in evidence without…