Eitinger Bead Co. v. United States

Oliveh, Presiding Judge:

The protest in this case covers certain “Alabaster Beads (Translucent)” assessed with duty at 45 per centum ad valorem under paragraph 1503 of the Tariff Act of 1930 as beads in imitation of precious or semiprecious stones and claimed by the plaintiff to be properly dutiable at 35 per centum ad valorem, under the same paragraph as beads, not specially provided for.

The pertinent portions of paragraph 1503 read as follows:

Pab. 1503. * * * beads, * * * not specially provided for, 35 per centum ad valorem; * * * all other beads in imitation of precious or semiprecious…