Case: Imperial Gem Syndicate v. United States
Abbreviation: Imperial Gem Syndicate v. United States
Decision Date: 1953-04-23
Docket Number: No. 57262; protests 120447-K/578, etc. (Chicago)
Citation: 30 Cust. Ct. 428
Volume: 30
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Imperial Gem Syndicate v. United States,
Judges: 
Pages: 428–429

Head Matter:
No. 57262.
protests 120447-K/578, etc. (Chicago).
Imperial Gem Syndicate v. United States,

Opinion:
Opinion 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.