United States v. H. Zuckerman Shoe Mfg. Co.

This appeal involves the classification of merchandise which consists-of curved articles composed of white metal studded with rhinestones. On the back of these articles is a metal bar having pierced therein two small holes, the purpose of this bar being to attach the article to-other materials with which it may be used. The merchandise, as appears by the record, is referred to variously as shoe buckles, ornaments, shoe ornaments, hat buckles, etc.

The merchandise was assessed under the third provision of paragraph 1428, Tariff Act of 1922, at 80 per centum ad valorem, as-metal articles valued…