United States v. International Forwarding Co.

The typical sample of the importation here is a necklace of mother-of-pearl beads, strung on a substantial silk string, with a cheap metal clasp, which the board concluded, and it is not denied, is of brass. *531These necklaces were classified under paragraph 1428 of the tariff act of 1922. Whether as jewelry, the .collector does not state, but the case is argued and disposed of here on the theory that they were classified and assessed as jewelry at 80 per cent ad valorem. The only question is, were they correctly so classified, because if not, it is not denied that they are classifiable under…