Alltransport, Inc. v. United States

Oliveh, Chief Judge:

This protest relates to merchandise, described on the invoice as “pins of brass,” which was assessed at 1 cent each and 50 per centum ad valorem under paragraph 1527 (c) (2) of the Tariff Act of 1930, as parts, valued under 20 cents per dozen pieces, of articles, valued above 20 cents per dozen pieces, designed to be worn on apparel or carried on or about or attached to the person. Paragraph 1527 (c) (2), so far as pertinent, reads as follows:

Articles valued above 20 cents per dozen pieces, designed to be worn on apparel or carried on or about or attached to the person,…