United States v. Darling

The merchandise involved in this case consists of ivory carved in the form of roses, pansies,, daisies, and so forth, made up into brooches, scarf pins, and pendants. The goods were assessed for duty by the collector as jewelry. The Bo.ard of General Appraisers held them not dutiable under paragraph 356 as jewelry, and that they should be classified as manufactures in chief value of ivory and dutiable at 35 per cent under paragraph 369. The Government appeals and makes two contentions: First, that the goods were properly assessed as jewelry; second, that if not so assessable, the goods should…