United States v. May Department Stores Co.

Tbe issues in this case involve the proper classification of graduated bead necklaces in imitation of emeralds.

The necklaces and other articles were imported together. Ap-pellee protested the classification of all of the articles but at the hearing limited the issues to the necklaces. The court below sustained the protest as to the necklaces, from which action the Government has appealed.'

The necklaces were assessed for duty under paragraph 1428 of the Tariff Act of 1922 as “jewelry, commonly or commercially so known, finished or. unfinished, of whatever material composed, valued at above 20…