Gerstenzang Werner Co. v. United States

Oliver, Chief Judge:

The protest in this case covers certain merchandise described on the invoice as “gallalith beads” assessed with duty at 45 per centum ad valorem under paragraph 1503, Tariff Act of 1930, as beads in imitation of precious or semiprecious stones, and claimed by the plaintiff to be properly dutiable at 35 per centum ad valorem under the same paragraph as beads, not specially provided for.

The pertinent portions of paragraph 1503 read as follows:

Par. 1503. * * * beads * * * not specially provided for, 35 per centum ad valorem; * * * all other beads in imitation of precious or…