Court Opinion

ID: 8098631
Source: CourtListenerOpinion
Date Created: 2022-09-09 14:22:39.068849+00
Date Added: 2024-06-11T16:38:36.119429
License: Public Domain

*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.