United States v. Wanamaker

The importation, rock crystal beads graduated, faceted, cut, and strung, was classified as unfinished jewlery and returned for duty at 80 per centum ad valorem, under paragraph 1428 of the Tariff Act of 1922.

The protest of appellee claimed them to be dutiable at 20 per centum ad valorem, under paragraph 1429, or at 60 per centum ad valorem under the same paragraph, or under paragraphs 1403, 233, or 214. Appellee relies chiefly upon his claim of 20 per centum ad valorem, under paragraph 1429, as “semiprecious stones, cut but not set, and suitable for use in the manufacture of jewelry.”

Regardles…