Frankel v. United States

Oliver, Chief Judge:

Plaintiff, an importer of beads, trimmings, and imitation precious and semiprecious stones, imported certain strings of beads, which *202were assessed with, duty at the rate of 55 per centum ad valorem under the provision in paragraph 1527 (a)(2) of the Tariff Act of 1930, as modified by T.D. 51802, for jewelry, commonly or commercially so known, finished or unfinished (including parts thereof), and valued above 20 cents per dozen pieces. It is claimed that the merchandise is dutiable at only 15% per centum ad valorem under paragraph 1503 of the Tariff Act of 1930, as modified…