Schoemann & Mayer v. United States

Lawrence, Judge:

An importation of dog collars was classified by the collector of customs at the port of New York as articles not specially provided for, wholly or in chief value of metal, under paragraph 397 of the Tariff Act of 1930. Duty was assessed accordingly at the rate of 45 per centum ad valorem.

Plaintiff, in its protest, invokes various statutory provisions imposing lower rates of duty, but in its brief relies solely upon the claim that the merchandise is properly dutiable at the rate of 4 cents per pound under the. provision in paragraph 329 of said act for “Chain and chains of all…