United States v. Goldberg's Sons

This appeal was briefed, argued, and submitted with the case of the United States v. Guthman, Solomons & Co., supra (T. D. 32572), decided this day. It involves a construction chiefly, though not entirely, of the same provisions of law. The importation consisted of neck-chain clasps made of brass and valued at less than 72 cents per gross. They were assessed with duty at 60 per cent ad valorem as jewelry under the last provision of paragraph 448 of the tariff act of 1909, and are claimed to be dutiable at 45 per cent ad valorem under paragraph 199 of said act, which provides for articles…