L. Heller & Son, Inc. v. United States

Olxvee, Chief Judge:

This case is a retrial of the same issue previously heard and determined by this court wherein the importer’s protest (121130-K) was sustained. (L. Heller & Son, Inc. v. United States, 17 Cust. Ct. 202, Abstract 51362.) The record in the previously decided case was, upon motion, received in evidence in the present case (R. 2).

The merchandise involved consists of so-called “tecali” stones imported from Mexico, which were assessed for duty under paragraph 1528, Tariff Act of 1930, at 60 per centum ad valorem as “imitation semiprecious stones, not faceted.” The plaintiff has…