United States v. G. Klein & Son

This is an appeal from a judgment of the United States Customs Court, First Division, pursuant to its decision, 31 Cust. Ct. 335, Abs. 57678, sustaining the protests filed by appellee against the rate of duty applied by the Collector of Customs on an importation consisting of (1) certain shiny black glass beads and (2) certain dull black glass beads.

The Collector of Customs classified both of the above mentioned types of beads as beads in imitation of semiprecious stones and assessed a duty at the rate of 45 per centum ad valorem under paragraph 1503 of the Tariff Act of 1930. The pertinent…