S. Nathan & Co. v. United States

Olivee, Chief Judge:

The merchandise involved in this suit is described on the invoice as “synthetic rubies” and “synthetic white *133sapphires.” It was assessed with duty at the rate of 20 per centum ad valorem under paragraph 1528, Tariff Act of 1980, as “imitation precious stones,” and is claimed properly dutiable at 10 per centum ad valorem under the provision of the same paragraph as “precious stones,” either directly or by virtue of the similitude clause of paragraph 1559.

The pertinent provisions of the involved paragraphs of the tariff act read as follows:

Pab. 1528. * * *; diamonds, coral,…