Whittemore Associates, Inc. v. United States

Oliver, Chief Judge:

The merchandise in this case consists of a silver chain, 16 inches in length, with a small decorated cross attached thereto (plaintiff’s exhibit 1). Plaintiff’s catalog (plaintiff’s exhibit 2) identifies the item under the general heading, “Cross Pendants With Chain,” and with the description, “No. 4611. Decorated Cross. Imported from Holland. 1” x %". Sterling silver. 16” chain.”

The merchandise was classified as jewelry and was assessed with duty at the rate of 55 per centum ad valorem under the provisions of paragraph 1527(a) of the Tariff Act of 1930, as modified by…