United States v. Andrews Co.

The appellee imported certain jade beads and strung seed pearls. These were classified by the collector for dutiable purposes as “jewelry, unfinished,” under paragraph 1428 of the Tariff Act of 1922. The importer protested, claiming the goods were dutiable at 20 or 60 per centum ad valorem, under paragraph 1429 thereof; at 35 per *413centum as beads, under paragraph 1403; or at 45 per centum as beads in imitation of precious stones, under said paragraph 1403; with several other alternative claims not material here. The Customs Court sustained the protest under said paragraph 1429, holding the…