Paramount Bead Corp. v. United States

This appeal involves the classification of certain merchandise imported in 1927, which merchandise consists of what are known as “ornamental lamp pulls,” used for the purpose of turning on or off electric lights. Four samples of the merchandise were offered and received in evidence, being marked for identification as Exhibits 1, 2, 3, and 4.

The collector classified the merchandise as bead ornaments and assessed duty thereon at 90 per centum ad valorem under the provisions of paragraph 1430 of the Tariff Act of 1922.

Appellants protested, claiming that the goods represented by Exhibits 1 and 4…