Auster v. United States

Richardson, Judge:

Certain articles, consisting of two black pearl necklaces, one pearl bracelet, four pairs of pearl earrings, and three loose pearls, were purchased by plaintiff while on a trip to Japan, and brought back and declared by him as part of his personal baggage.

The collector of customs at the port of Honolulu classified the articles as pearl jewelry and assessed duty thereon at 55 per centum ad valorem under the provisions of 19 U.S.C.A. section 1001, paragraph 1527 (paragraph 1527, Tariff Act of 1930), as amended, on the ground that the items appeared to be samples.

Plaintiff…