Stekert v. United States

Oliver, Chief Judge:

This case relates to- merchandise described on the invoices as “action back cuff links of brass (85% copper),” which the collector assessed with duty at the rate of 55 per centum ad valorem under paragraph 1527 (a) (2) of the Tariff Act of 1930, as modified by T. D. 51802, as parts of jewelry, valued above 20 cents per dozen pieces. Plaintiffs make two claims. First, it is alleged that the merchandise is dutiable at the rate of 22}i per centum ad valorem under paragraph 397 of the Tariff Act of 1930, as modified by T. D. 51802, as articles or wares, not specially provided…