United States v. Joseph G. Brenner Co.

This is an appeal from a judgment of the United States Customs Court sustaining a protest of appellee and holding that the merchandise involved herein is dutiable as belt buckles at 15 cents per hundred plus 20 per centum ad valorem under paragraph 346 of the Tariff Act of 1922.

The merchandise was classified and assessed for duty by the collector for the port of New York under the provisions of paragraph 1428 of said tariff act, reading as follows:

Par. 1428. * * * articles valued above 20 cents per dozen pieces, designed to be worn on apparel or carried on or about or attached to the person,…