United States v. Emrich

In this case the Government appealed from the judgment of the Board of General Appraisers, which sustained the protest of the importers to the dutiable classification as jewelry, at 80 per centum ad valorem, under paragraph 1428 of the Tariff Act of 1922, of strings of pure amber beads.

The beads were graduated and strung on strings of necklace length, the strings being of mercerized silk, tied at each .end, and *200without a clasp. In the importers’ protest it was contended that they should have been assessed under paragraph 1438, as manufactures of amber, not specially provided for, at 20 per…