Mazza v. United States

Oliver, Chief Judge:

The merchandise involved herein consists of certain-small mother-of-pearl scarabs which were classified by the collector under paragraph 1527 (a) (2) of the Tariff Act of 1930 (as modified by the General Agreement on Tariffs and Trade, T. D. 51802), at the rate of 55 per centum ad valórenl-as parts of jewelry. It is claimed properly dutiable under paragraph 1538 of the-same act, as modified by T. D. 51802, supra, at the rate of 25 per centum ad-valorem as “pieces of shells, engraved, cut, ornamented, or otherwise manufactured,” or alternatively under paragraph 1528 of the…