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FINN BROS., INC. v. UNITED STATES

Customs Appeal No. 5433.

454 F.2d 1404 (1972)

FINN BROS., INC., Appellant, v. The UNITED STATES, Appellee.

United States Court of Customs and Patent Appeals.

February 17, 1972.

Attorney(s) appearing for the Case

Walter E. Doherty, Jr., Boston, Mass., attorney of record, for appellant.

L. Patrick Gray, III, Asst. Atty. Gen., Andrew P. Vance, Chief, Customs Section, James Caffentzis, New York City, for the United States.

Before RICH, ALMOND, BALDWIN, and LANE, Judges, and RE, Judge, United States Customs Court, sitting by designation.

ALMOND, Judge.

This is an appeal by the importer from the decision and judgment of the First Division of the United States Customs Court1 wherein it was held that certain imported ivory roses were properly classifiable under the provision for jewelry, item 740.35, Tariff Schedules of the United States (TSUS), dutiable at 55 per centum ad valorem.

Appellant claimed alternatively that the merchandise was dutiable (1) as imitation...

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