United States v. Lamport Export Co.

This is an appeal from the United States Customs Court. The merchandise involved consists of amber beads temporarily strung on *395yellow silk cord. Those represented by Exhibit 1 are graduated. Those represented by Exhibit 2 are of uniform size. The strings are without clasps.

The merchandise was assessed for duty by the collector at the port of New York at 80 per centum ad valorem as unfinished jewelry under paragraph 1428 of the Tariff Act of 1922, which reads as follows:

Par. 1428. Jewelry, commonly or commercially so known, finished or unfinished, of whatever material composed, valued above 20…