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UNITED STATES v. CITROEN

No. 30.

223 U.S. 407 (1912)

32 S.Ct. 259

56 L.Ed. 486

UNITED STATES v. CITROEN.

Supreme Court of United States.

Decided February 19, 1912.

Attorney(s) appearing for the Case

Mr. Assistant to the Attorney General Fowler for the United States.

Mr. W. Wickham Smith, with whom Mr. John K. Maxwell was on the brief, for respondent.

MR. JUSTICE HUGHES delivered the opinion of the court.

Bernard Citroen, on June 11, 1906, imported into the United States thirty-seven drilled pearls — unset and unstrung — divided into five lots, separately inclosed. The collector classified them by similitude "as pearls set or strung, or jewelry," dutiable at sixty per cent. ad valorem under par. 434 of the tariff act of 1897. 30 Stat. 151, p. 192. The Board...

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