Lorsch & Co. v. United States

The merchandise involved in this case was returned by the appraiser as imitation pearl beads and dutiable under paragraph 421. They were so assessed by the collector. Importers’ brief refers to the importation as imitation pearls in the form of beads, but states that the predominating and practically exclusive use of those here involved is the manufacture of jewelry, and claims that they are therefore dutiable under the concluding provisions of paragraph 449.-.

The material parts of the two paragraphs in controversy we quote:

421. Beads and spangles of all kinds, including imitation pearl…