United States v. May Department Stores Co.

The May Department Stores imported at St. Louis a quantity of bead necklaces, which were classified by the collector as jewelry under paragraph 1428 of the Tariff Act of 1922 at 80 per centum ad valorem. The importer protested, claiming the goods to be dutiable at 45 per centum ad valorem under paragraph 1403 of said act as beads in imitation of precious or semiprecious stones. An alternative claim is made in the protest under said paragraph as articles composed wholly or in chief value of beads, but this claim is waived by the argument and will not be here considered. The respective…