Walco Bead Co. v. United States

Dallingee, Judge:

This is a suit against the United States, arising at the port of New York, brought to recover certain customs duties alleged to have been improperly exacted on a particular importation invoiced as “tile beads,” and which beads are white in color. Duty was levied thereon at the rate -of 45 per centum *ad valorem under the provision in paragraph 1503 of the Tariff Act of 1930 for “all *282other beads in imitation of precious or semiprecious stones, of all kinds and shapes, of whatever material composed.” It is claimed that said merchandise is properly dutiable at but 35 per centum…