Imperial Gem Syndicate v. United States

U.S. Customs Court

Imperial Gem Syndicate v. United States

30 Cust. Ct. 428, 1953 Cust. Ct. LEXIS 292

United States Customs Court·Decided April 23, 1953·No. No. 57262; protests 120447-K/578, etc. (Chicago)·Published·Cited by 1 cases

Opinion

[429]*429Opinion by

Oliver, C. J.

At the trial it was stipulated that the merchandise in question consists of beads made of tecali, which is the same material as used in-the stones involved in L. Heller & Son, Inc. v. United States (25 Cust. Ct. 83, C. D. 1268). Since it was agreed that the beads are made of tecali, it was held that the-present merchandise consists of beads of semiprecious stones, for which there is no-specific provision. . Accordingly, the beads described on the invoices, as indicated, above, were held dutiable at 35 percent under paragraph 1503, as claimed.

Free access — add to your briefcase to read the full text and ask questions with AI

[429]*429Opinion by

Oliver, C. J.

At the trial it was stipulated that the merchandise in question consists of beads made of tecali, which is the same material as used in-the stones involved in L. Heller & Son, Inc. v. United States (25 Cust. Ct. 83, C. D. 1268). Since it was agreed that the beads are made of tecali, it was held that the-present merchandise consists of beads of semiprecious stones, for which there is no-specific provision. . Accordingly, the beads described on the invoices, as indicated, above, were held dutiable at 35 percent under paragraph 1503, as claimed.

Imperial Gem Syndicate v. United States, 30 Cust. Ct. 428, 1953 Cust. Ct. LEXIS 292 (cusc 1953).

Pincite

30 Cust. Ct. 428 (Imperial Gem Syndicate v. United States) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Opinion

Related