United States v. Judae

Glass beads imported at the port of New York and classified by the collector of customs as glass beads composed of glass, paste, or other material in imitation of precious or semiprecious stone, strung, loose, mounted, or unmounted, were assessed by him for duty at 45 per centum ad valorem under that part of paragraph 1403 of the Tariff Act of 1922, which reads as follows:

1403. * * * all other beads in imitation of precious or semiprecious stones, of all kinds and shapes, of whatever material composed, strung or loose, mounted or unmounted, 45 per centum ad valorem.

The importers protested…