Anglo-American Commodities v. United States

Oliver, Chief Judge:

This case relates to brooches and earrings, composed of bone china, which were classified as jewelry in chief value of artificial flowers under paragraph 1527 (a) (2) of the Tariff Act of 1930, as amended by the trade agreement with Mexico, T. D. 50797, and assessed with duty at 60 per centum ad valorem under paragraph 1518 of the Tariff Act of 1930. Plaintiff claims that the articles are properly classifiable under the provision in paragraph 1527 (a) (2), as amended by said T. D. 50797, for “Jewelry, commonly or commercially so known, finished or unfinished (including…