United States v. Malhami

Maetin, Judge,

delivered tbe opinion of tbe court:

Tbe present appeal involves two protests, tbe merchandise in each instance being rosaries wbicb were imported under the tariff act of 1913.

Tbe collector assessed duty upon tbe articles at tbe rate of 60 per cent ad valorem under the provision for "articles valued above 20 cents per dozen pieces designed to be worn on apparel or carried on or about or attached to tbe person, * * * composed of metal,” in paragraph 356 of the act.

Tbe importers protested, claiming assessment of the articles at various alternative rates as manufactures composed in…