Gold Seal Importers, Inc. v. United States

Ford, Judge:

By this suit, plaintiff challenges the action of the collector of customs in classifying certain imported merchandise as “beaded articles on net” and levying duty thereon at the rate of 90 per centum ad valorem under paragraph 1529 of the Tariff Act of 1930. Plaintiff claims said merchandise to be properly dutiable at 30 per centum ad valorem under paragraph 1503 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T. D. 51802, made effective by T. D. 51898, as fabrics or articles not ornamented with beads, composed wholly or in…