Finn Bros. v. United States

AlmoNd, Judge.

This is an appeal by the importer from the decision and judgment of the First Division of the United States Customs Court1 wherein it was held that certain imported ivory roses were properly classifiable under the provision for jewelry, item 740.35, Tariff Schedules of the United States (TSUS), dutiable at 55 per centum ad valorem.

Appellant claimed alternatively that the merchandise was dutiable (1) as imitation gemstones under item 741.35, TSUS, at the rate of seven per centum ad valorem; or (2) as semiprecious stones, out but not set, and suitable for use in the manufacture of…