Hillis v. United States

Oliver, Chief Judge:

The merchandise involved in these suits consists of certain “pikake” shells which were assessed for duty under paragraph 1527 (a) (2), Tariff Act of 1930, as modified by the trade agreement with Mexico (T. D. 50797), at the compound rate of 55 per centum ad valorem as “jewelry.” Several claims are made in plaintiffs’ protests but the one chiefly relied upon is that the merchandise is properly free of duty under paragraph 1738 as “shells, not sawed, cut, flaked, polished, or otherwise manufactured, or advanced in value from the natural state.”

The pertinent provisions of the…