Walco Bead Co. v. United States

Olivee, Chief Judge:

The merchandise in this case, invoiced as “Bead Ornaments,” was assessed with duty under paragraph 218 (f) of the Tariff Act of 1930, as modified by the Presidential proclamation (T. D. 51898) to supplement the General Agreement on Tariffs and Trade (T. D. 51802), as “Christmas tree ornaments” at the rate of 50 per centum ad valorem. The plaintiff claims the merchandise properly dutiable under paragraph 1503 of the tariff act, as modified by the same proclamation, under the provisions contained therein for articles wholly or in chief value of beads or spangles at the rate…