Umann v. United States

Oliver, Presiding Judge:

The merchandise involved in these suits consists of glass articles described as stones or jewels, red or green in color. Some of the importations were made before the effective date of the rates of duty prescribed under the trade agreement with Czechoslovakia (T. D. 49468); others subsequent thereto.

They were classified by the collector as illuminating articles, not ‘specially provided for, wholly or in chief value of glass, for use in connection with artificial illumination, under paragraph 218 (c) of the 'Tariff Act of 1930 and assessed with duty at the rate of 60…