United States v. Beierle

This appeal as it reaches this court involves the dutiable classification under the tariff law of 1909 of barettes, composed of base metal set with imitation jet.

When the case was before the board there, were three classes of merchandise involved.

First, hat pins having tops set with imitation precious stones and composed of glass or paste other than imitation jet.

These were assessed by the collector as glass, cut, at 60 per cent ad valorem. The board held that they were properly dutiable at 45 per cent ad valorem under the appropriate provision of the tariff law on authority of United States…