Hogue v. United States

Merchandise, described in the entry as “one. (1) case bronze church ornaments” and consisting of a sanctuary lamp composed of metal and plated with gold, was assessed for duty by the collector at 60 per centum ad valorem under paragraph 399 of the Tariff Act of 1922, the pertinent part of which reads as follows:

Par. 399. Articles or wares not specially provided for, if composed wholly or in chief value of platinum, gold, or silver, and articles or wares plated with platinum, gold, or silver, or colored with gold lacquer, whether partly or wholly manufactured, 60 per centum ad valorem; * * *

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