B. Blumenthal & Co. v. United States

Oliver, Chief Judge:

The merchandise at bar, imported from Czechoslovakia, is described on the invoice as “fancy metal buttons.” They were assessed for duty at rates equivalent to 110 per centum ad valorem under paragraph 1527 (c) (2) of the Tariff Act of 1930 as “Articles valued above 20 cents per dozen pieces designed to be worn on apparel * * * such as and including * * * dress buttons * * * composed wholly or in chief value of metal.” The plaintiff has duly filed a protest claiming these buttons to be properly dutiable under the provisions of paragraph 349 of the Tariff Act of 1930 at 45…