United States v. Metro Bag Works

The appellee in this case imported merchandise consisting of ladies’ unfinished hand bags composed in chief value of beads. Duty was assessed by the collector at the rate of 75 per centum ad valorem under that part of paragraph 1430, Tariff Act of 1922, which reads:

Par. 1430. * * * fabrics and articles embroidered in any manner * * * or tamboured, appliquéd, scalloped, or ornamented with beads, bugles, or spangles, * * * when composed wholly or in chief value of yarns, threads, filaments, tinsel wire, lame, bullions, metal threads, beads, bugles, spangles, * * * 75 per centum ad valorem.

The…