Legal Opinion

Coro, Inc. v. United States

United States Customs Court

Decided January 4, 1951No. C. D. 1291Published

1Opinion of the Court

Mollison, Judge:

At the time of importation of the articles the subject of this protest, paragraph 1527 (a) (2) of the Tariff Act of 1930 (19 U. S. C. §1001, par. 1527 (a) (2)), as modified by the Trade Agreement with Mexico, T. D. 50797, read as follows:

Jewelry, commonly or commercially so known, finished or unfinished (including parts thereof), of whatever material composed (except jewelry composed wholly or in chief value of gold or platinum, or of which the metal part is wholly or in chief value of gold or platinum):

Valued above 20 cents but not above $5

per dozen pieces- each plus ;Koj5…

2Cases cited1 opinion

  1. United States v. DarlingCourt of Customs and Patent Appeals · 1920

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