Legal Opinion

Protest 112861-K of West Coast Trading Co.

United States Customs Court

Decided July 12, 1946No. 51244Published

1Opinion of the Court

Oliver, Presiding Judge:

The merchandise in this su'it consists of hand-made silver chain imported from Mexico. It was assessed for duty at rates equivalent to 130 percent ad valorem under the provision of paragraph 1527 (b), Tariff Act of 1930, for “* * * fancy patterns of chain * * *.” Among various claims made by the plaintiff, the one chiefly relied on is that the chain in question is properly dutiable at 80 percent ad valorem under paragraph 1527 (d) which provides for “* * * other materials of metal * * * suitable for use in the manufacture of any of the foregoing articles in this…

2Cases cited3 opinions

  1. United States v. Lorsch & Co.Court of Customs and Patent Appeals · 1917
  2. Waddell v. United StatesCourt of Customs and Patent Appeals · 1912
  3. Durbrow v. United StatesCourt of Customs and Patent Appeals · 1924

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