KURTZ IMPORTING CO. v. UNITED STATES

C.D. 3193; Protest Nos. 65/7904-11313-63.

275 F.Supp. 827 (1967)

KURTZ IMPORTING CO. v. UNITED STATES.

United States Customs Court, First Division.

November 13, 1967.


Attorney(s) appearing for the Case

Siegel, Mandell & Davidson, New York City (Allan H. Kamnitz and David Serko New York City, of counsel) for plaintiff.

Edwin L. Weisl, Jr., Asst. Atty. Gen. (James S. O'Kelly, New York City, and Arthur E. Schwimmer, trial attys.), for defendant.

Before WATSON and BECKWORTH, Judges, and OLIVER, Senior Judge.


OLIVER, Senior Judge:

Merchandise invoiced as "Alabaster Glass Beads" was assessed with duty at the rate of 55 per centum ad valorem under paragraph 1527(a) (2) of the Tariff Act of 1930, as modified by T.D. 51802, as unfinished jewelry. Plaintiff claims the merchandise is properly dutiable at only 15 per centum ad valorem under paragraph 1503 of said act, as modified by T.D. 54108, as beads, not specially provided for. An alternative claim under the provisions of...

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