James G. Wiley Co. v. United States

Maletz, Judge:

This case concerns the proper tariff classification and rate of duly for small metal plates upon which are etched or *25enamelled advertising slogans, trade names, or trade symbols. The articles — which were imported from Japan — were assessed duty by the government at the rate of 55 percent ad valorem under the provisions of item 740.05 of the Tariff Schedules of the United States for parts of small articles ordinarily carried in the pocket, in the handbag, or on the person for mere personal convenience, of silver, valued not over $18 per dozen parts.

Plaintiffs have two…