United States Customs Court June 16, 1943, C. D. 780 (Schoemann & Mayer v. United States)

Lawrence, Judge:

An importation of dog collars was classified by the collector of customs at the port of New York as articles not specially provided for, wholly or in chief value of metal, under paragraph 397 of the Tariff Act of 1930. Duty was assessed accordingly at the rate of 45 per centum ad valorem.