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

CourtUnited States Customs Court

DecidedApril 23, 1953

DocketNo. 57262; protests 120447-K/578, etc. (Chicago)

StatusPublished

Cited by1 cases

This text of 30 Cust. Ct. 428 (Imperial Gem Syndicate v. United States) is published on Counsel Stack Legal Research, covering United States Customs Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

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

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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.

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[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.

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30 Cust. Ct. 428, 1953 Cust. Ct. LEXIS 292, Counsel Stack Legal Research, https://law.counselstack.com/opinion/imperial-gem-syndicate-v-united-states-cusc-1953.

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