Littauer v. United States

Martin,-Judge,

delivered the opinion of the court:

The merchandise involved in this case consists of small black beads strung upon cotton threads.

The collector assessed them as articles composed in chief value of beads under the provisions of paragraph 421. of the tariff act of 1909, and assessed duty upon them at 60 per cent ad valorem.

*315The importer tiled his protest to this ruling and contended that the goods were dutiable at 45 per cent ad valorem as manufactures in chief value of glass or paste under paragraph .109 of that act.

The Board of General Appraisers heard this protest upon evidence…