Silvercraft Co. v. United States

Lawrence, Judge:

In this proceeding, three protests enumerated in the schedule attached to and made part of the decision herein were consolidated for trial.

The subject merchandise described on the invoices as “Trowels.E.P.N.S.” without handles, covered by protests 307903-K and 307908-K, was classified as articles in chief value of metal, plated with silver on nickel silver, and duty was imposed thereon at the rate of 25 per centum ad valorem in paragraph 397 of the Tariff Act of 1930 (19 U.S.C. § 1001, par 397), as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305,…