Paramount Import Export Co. v. United States

This is an appeal from the judgment of the United States Customs Court, Third Division, C. D. 1849, overruling the importers’ protests *83and sustaining the collector’s classification of the imported merchandise as partly finished shell buttons, dutiable under paragraph 1509 of the Tariff Act of 1930 at 1% cents per line per gross, plus 25 per centum ad valorem. The importers asserted in the protests, and contend here, that classification should have been under paragraph 1538 of the Act as modified by the Annecy Protocol of Terms of Accession to the General Agreement on Tariffs and Trade, T. D.…