Ajax Findings Co. v. United States

Tilson, Judge:

This suit relates to the proper classification of rosaries which were classified by the collector as being made in part of silver plate and duty was assessed thereon at the rate of 30 percent ad valorem under paragraph 1544 and T. D. 48316. The plaintiff claims:

* * * that said merchandise is properly dutiable either at 15 per centum ad valorem under the provisions of par. 1554, Tariff Act of 1930, as—

Rosaries, chaplets, and similar articles of religious devotion of whatever material composed (except if made in whole or in part of gold, silver, platinum, gold plate, silver plate,…