COURT DECISIONS,
(T. D. 31506.)
Barettes set with imitation jet.
UNITED STATES. BEIERLE & Co. (No. 239).
BABETES OF BARE METAL SET WITH IMUTATION JET, NOT JEWELRY.
On review of the interpretations, both legislative and judicial, there being an absence of any evidence going to show a commercial designation of the commodity and the fact appearing that the relevant clause in the tariff act of 1909 was placed there after a like clanse in the tariff act of 1897, had received an authoritative interpretation, similar to the one here now given, barettes made of base metal and set with imitation jet are not dutiable as "jewelry," but are dutiable as manufactures of paste under paragraph 109, tariff act of 1909.
United States Court of Customs Appeals, April 10, 1911. APPEAL from a decision of the Board of United States General Appraisers, G. A. 7019 (T. D. 30612).
[Decision affirmed.]
D. Prank Lloyd, Assistant Attorney General (Charles Duane Baker on the brief), for the United States.
: Comstock & Washburn ( Albert A Washburn of counsel) for appellees.
Before MONTGOMERY, HUN SMITH, Barber, and DE VRIES, Judges,
DE VRIES, Judge, delivered the opinion of the court:
This appeal as it reaches this court involves the dutiable classifica- tion under the tariff law of 1909 f barettes, composed of base metal set with imitation jet.
When the case was before the Board there were three classes of nierchandise involved.
First, hat pins having tops set with imitation precious stones and composed of glass or paste other than imitation jet.
These were assessed by the collector as glass, cut, at 60 per cent ad valorem. The board held that they were properly dutiable at 45 per cent ad valorem under the appropriate provision of the tariff law on anthority of United States e. New York Merchandise Co. (167 Fed. Rep., 684). The appeal of the Government as to this class of merchan- dise was expressly abandoned in the briefs and at the bearing.
The third class was hat pins having tops set with imitation of precious stones composed of glass or paste other than qmitation jet, the same being apticles of jewelry or personal adornment opsting more than 20 cents per dozen pieces, and were held by the board to be dutiable at the specific rates, varying according to the value, and 25 per-cent ad valorem under paragraph 448. There was no appeal from the decision of the board as to this class of merchandise.
The question here is the dutiable classification of the barettes. The Government contends ther they are properly dutiable as "articles commonly or commercially known as jewelry," under the
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