S. Nathan & Co. v. United States

This is an appeal from the judgment of the United States Customs Court, First Division, rendered in conformity with its decision, C. D. 1171.

The Customs Court in its decision overruled the claim in appellant’s protest which alleged that the imported merchandise, consisting of synthetic stones, was properly dutiable as rubies, or other precious or semiprecious stones, under paragraph 1528 of the Tariff Act of 1930 at 10 per centum ad valorem, either directly or by similitude, in accordance with the provisions of paragraph 1559, rather than as imitation precious stones at 20 per centum ad…