Swank, Inc. v. United States

Mollison, Judge:

Provision is made in the modification of paragraph 1531 of the Tariff Act of 1930 (19 U. S. C. § 1001, par. 1531) by the British Trade Agreement, T. D. 49753, for—

Belts and buckles designed to be worn on the person

at the rate of 17K per centum ad valorem, and for—

Other articles

*455at the rate of 25 per centum ad valorem. The merchandise the subject of these protests, which were consolidated for trial and disposition, was entered and is claimed to be properly dutiable under the above provision for belts, but was classified by the collector and assessed with duty under the provision…