United States v. Fred Frankel & Sons

This appeal is from the judgment of the United States Customs Court, First Division (Abstract 67981), sustaining the importer’s protest to the classification of glass beads, known as “alabaster beads,” imported from Japan on strings.

The collector classified the merchandise as unfinished jewelry under paragraph 1527(a) (2) of the Tariff Act of 1930, as modified by T.D. 51802, and the claimed classification found correct below was under paragraph 1503 of said Act, as modified by T.D. 54108, as beads, not specially provided for. The statutes, in relevant part, read:

Bar. 1527(a) (2) :

Jewelry,…