Imperial Gem Syndicate v. United States

Oliver, Chief Judge:

This case was the subject of the decision in Imperial Gem Syndicate v. United States, 30 Cust. Ct. 428, Abstract 57262. The merchandise consisted of beads of tecali, a semiprecious stone, which the collector classified under the provision for beads in imitation of precious or semiprecious stones in paragraph 1503, carrying a duty assessment of 45 per centum ad valorem. The parties submitted the case on stipulated facts which were sufficient to establish a classification for the merchandise as beads, not specially provided for, under said paragraph 1503, and dutiable at…