French Import Co. v. United States

Foxtail, rope, tombac, and snake chain, wound on reels in 100-meter lengths, and worth less than 30 cents a yard, was classified by the collector of customs at Providence, R. I., as materials of metal suitable for use in the manufacture of jewelry. The goods were accordingly assessed for duty at 50 per cent ad valorem under paragraph 356 of the tariff act of 1913, which paragraph, in so far as pertinent, reads as follows:

356. Jewelry, commonly or commercially so known, valued above 20 cents per dozen pieces, 60 per centum ad valorem; rope, curb, cable, and fancy patterns of chain not…