Legal Opinion

Imperial Gem Syndicate v. United States

United States Customs Court

Decided April 23, 1953No. 57262; protests 120447-K/578, etc. (Chicago)PublishedCited by 1 opinion

1Opinion of the Court

*429Opinion by

Oliver, C. J.

At the trial it was stipulated that the merchandise in question consists of beads made of tecali, which is the same material as used in-the stones involved in L. Heller & Son, Inc. v. United States (25 Cust. Ct. 83, C. D. 1268). Since it was agreed that the beads are made of tecali, it was held that the-present merchandise consists of beads of semiprecious stones, for which there is no-specific provision. . Accordingly, the beads described on the invoices, as indicated, above, were held dutiable at 35 percent under paragraph 1503, as claimed.

2Cases cited1 opinion

  1. L. Heller & Son, Inc. v. United StatesUnited States Customs Court · 1960

3Cited by1 opinion

  1. Imperial Gem Syndicate v. United StatesUnited States Customs Court · 1954