United States v. Cartier (Inc.)

Merchandise in chief value of platinum was classified by the ■collector of customs at the port of New York as unfinished jewelry *335and assessed for duty at 80 per centum ad valorem under that part of paragraph 1428 of the Tariff Act of 1922 which reads as follows:

1428. Jewelry, commonly or commercially so known, finished or unfinished, of whatever material composed, valued above 20 cents per dozen pieces, 80 per centum ad valorem; * * * (Italics not quoted.)

The importer claimed that the merchandise was dutiable either at 60 per centum ad valorem under paragraph 399 as an article in chief value…