United States v. Jules Raunheim Inc.

The question in this case is whether certain “small, drilled pearls, temporarily strung on silk or cotton strings,” are dutiable as beads at 35 per centum ad valorem under paragraph 1403 of the Tariff Act of 1922, as assessed by the collector, or, as claimed in the protests, at 10 per centum or 20 per centum ad valorem under paragraph 1429, or at 10 per centum or 20 per centum ad valorem under paragraph 1459 of said act.

*426The United States Customs Court sustained the protests, holding that the merchandise was properly dutiable at 20 per centum ad valorem under said paragraph 1429.

Both parties…