Cohn v. United States

The merchandise covered by the present appeal consists of certain loose or loosely strung imitation pearl beads suitable and intended for use in the manufacture of jewelry. The collector assessed duty thereon at the rate of 35 per cent ad valorem under the provision for “imitation pearl beads” contained in paragraph 421 of the tariff act of 1909. The importers duly filed their protest against the assessment, claiming the articles to be dutiable at 20 per cent ad valorem under the provision for “ imitation precious stones, including pearls and parts thereof, for use in the manufacture of…