Eitinger Bead Co. v. United States

Olivee, Presiding Judge:

This is an action brought to recover duties claimed to have been illegally exacted on a shipment of glass beads exported from Czechoslovakia and described on the invoice as “Glass beads: Maker: Joseph Ulbrich: 1089/5, col. 5 white.” A notation on the invoice indicates that these beads were assessed as “beads in imitation of precious stones and semiprecious stones, 45% Par. 1503” of the Tariff Act of 1930. They are claimed to be properly dutiable as beads, not specially provided for, under the same paragraph at only 35 per centum ad valorem. The paragraph involved,…