God Seal Importers, Inc. v. United States

FORD, Judge:

This cause of action relates to an importation of certain beaded plaques from Belgium. The merchandise is used in the production of women's beaded handbags and consists of a net base with beads crocheted thereon.

Since the net base was manufactured on a lace or net machine, the collector of customs classified the involved plaques as “articles in chief value of beads in part net,” and duty was assessed thereon at the rate of 90 per centum ad valorem under paragraph 1529 (a.) of the Tariff Act of 1930.

Plaintiff, by timely amendment, claims the merchandise to be properly dutiable at…