United States v. Massce

This is. an appeal by the Government from the decision of the Board of General Appraisers sustaining the contention of the importers that certain rope chain was properly classifiable as parts of jewelry under the final provision of paragraph 448 of the act of 1909. The case was submitted to the Board of General Appraisers for decision upon stipulation signed by counsel for both sides, which, so far as material, reads as follows:

It is further stipulated and agreed as to the chains on the various entries in question returned for duty at 85 per cent of valorem, that they are rope chain, composed…