Dixie Supply Co. v. United States

Oliver, Presiding Judge:

This protest involves the proper classification for duty purposes of certain emblems imported from Mexico which were assessed at a compound rate aggregating 110 percent ad valorem under paragraph 1527 (c) (2), Tariff Act of 1930, as “Articles * * * designed to be worn on apparel or carried on or about or attached to the person, such as and including * * * military * * * ornaments * * *.” The importer claims the merchandise to be properly dutiable at 32J4 percent ad valorem under paragraph 397 of the tariff act, as modified by the trade agreement with Mexico, T. D.…