Case Name: Protest 121130-K of L. Heller & Son (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1946-10-18
Citations: 17 Cust. Ct. 202
Docket Number: No. 51362
Parties: Protest 121130-K of L. Heller & Son (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 17
Pages: 202–202

Head Matter:
Before the First Division,
October 18, 1946
No. 51362.
Protest 121130-K of L. Heller & Son (New York).

Opinion:
Opinion bj
Oliver, P. J.
From the testimony of the witnesses and by a preponderance of the evidence it was held that the plaintiff established that the stones in question are known in the trade as semiprecious stones, are bought and sold as such, and are also suitable for use in the manufacture of jewelry. The claim at 10 percent under paragraph 1528 was therefore sustained.