Protests 103339-K of Pacific National Bank

Oliver, Presiding Judge:

These suits relate to certain importations, originating in Tahiti, of what are described on the invoices as “temporarily strung shell leis,” “strings pikaki, temporarily strung, white, 72-inch,” or “strings bubble shell, white, temporarily strung.” The collector assessed duty thereon at the rate of 35 percent ad valorem under the provisions of paragraph 1538, Tariff Act of 1930, which reads so far as pertinent, as follows:

* * * manufactures Of * * * shell, or of which * * * [shell] * * * is the component material of chief value, not specially provided for; and shells *…