Protest 965836-G of Frank P. Dow Co. , 4 Cust. Ct. 500 ( 1940 )

Opinion by

Tilson, J.

On the agreed facts it was held that the articles are in chief value of base metal, not plated nor colored with gold lacquer, and similar to those involved in Kresge v. United States (25 C. C. P. A. 1, T. D. 48975). They were therefore held dutiable at 45 percent under paragraph 397 as claimed.