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ROYAL BEAD NOVELTY CO. v. UNITED STATES

C.D. 4353, Port of New York, Court No. 67/78363-45352-67 on American goods returned.

342 F.Supp. 1394 (1972)

ROYAL BEAD NOVELTY CO., Inc. v. UNITED STATES.

United States Customs Court.

May 10, 1972.

Attorney(s) appearing for the Case

Siegel, Mandell & Davidson, New York City (Steven S. Weiser, Jamaica, of counsel), for plaintiff.

L. Patrick Gray, III, Asst. Atty. Gen. (Velta A. Melnbrencis, Trial Atty.), New York City, for defendant.

MALETZ, Judge:

This action involves the proper rate of duty on glass beads that plaintiff, a manufacturer and importer of costume jewelry, exported in 1965 from the United States to Austria where a half-coating was placed thereon which imparted to the beads a so-called Aurora Borealis finish. The merchandise was then returned to the United States in 1966 and assessed duty of 14 percent under item 741.30 of the tariff schedules as—

Beads, bugles, and...

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