United States v. Herrmann

DISSENTING OPINION

Bland, Judge:

I regret my inability to agree with my associates that the imported merchandise involved here is not jewelry.

As I understand the opinion of the majority, it is to the effect that the articles — leather cuff links — do not fall within the term “Jewelry, commonly or commercially so known, * * * of whatever material composed,” for the sole reason that they are not sufficiently ornamental to be regarded as jewelry.

According to American Bead Co. v. United States, 7 Ct. Cust. Appls. 18, T. D. 36259, a thing, to be jewelry under tariff acts enacted prior to 1922, had…