American Bead Co. v. United States

Martin, Judge,

delivered tbe opinion of the court:

The merchandise consists of small rounded disks of commercial agate, white in color, and pierced with a single hole through the center. They were invoiced by the importers as agate beads.

The appraiser reported the articles to be parts of agate buttons, and returned the same for duty as such under paragraph 427 of the tariff act of 1909. They were accordingly assessed with duty under that paragraph.

■ The importers protested against the assessment, contending that the merchandise was beads and therefore dutiable under the eo nomine provision for…