Hecht Pearl Co. v. United States

Certain imitation pearl beads on strings imported by appellant were classified and assessed for duty by the collector of customs at the port of New York as jewelry under paragraph 1428 of the Tariff Act of 1922, the material portion of which reads:

Par. 1428. Jewelry, commonly or commercially so known, finished or unfinished, of whatever material composed, valued above 20 cents per dozen pieces, 80 per centum ad valorem; * * *

Appellant protested, claiming the merchandise to be properly dutiable undef that portion of paragraph 1403, which reads:

Par. 1403. * * * imitation pearl beads of all…