United States v. Elgin National Watch Co.

The single question here is whether the provision in paragraph 449 of the tariff act of 1909 for "imitation precious stones, including pearls and parts thereof, for use in the manufacture of jewelry, doublets, artificial, or so-called synthetic or reconstructed pearls and *337parts thereof, rubies, or other precious stones, 20 per cent ad valo-rem, ’ ’ under which the merchandise hereinafter described was assessed, should govern its classification or whether it should be classified under the provision in paragraph 192 of the same act for "all jewels for use in the manufacture of watches, * * * 10…