Case Name: Protests 910521-G, etc., of Leonard Levin Co. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1938-09-15
Citations: 1 Cust. Ct. 396
Docket Number: No. 39357
Parties: Protests 910521-G, etc., of Leonard Levin Co. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 1
Pages: 396–397

Head Matter:
Before the First Division,
September 15, 1938
No. 39357.
Protests 910521-G, etc., of Leonard Levin Co. (New York).

Opinion:
Opinion by
Stjllivan, J.
The sole question at issue here is whether these beads are imitation precious or semiprecious stones. There was some evidence that after importation beads like those in question are made to imitate pearls. This was held to be immaterial. It is the condition as imported that controls the classification of the merchandise. United States v. International Forwarding Co. (15 Ct. Cust. Appls. 198, T. D. 42235) and G. A. 8886 (T. D. 40463) cited. It was found that some of the merchandise imitates white agate or chalcedony, white onyx, or white jade — all semiprecious stones — and others resemble rock crystal. They were therefore found to be in imitation of semiprecious stones and the protests were overruled.