United States v. R. J. Saunders & Co.

This is an appeal from the judgment of the United States Customs Court, First Division, C. D. 1871, sustaining the importer’s protest and holding, one judge dissenting, that the merchandise involved, consisting of certain key rings, was properly classifiable under paragraph 397 of the Tariff Act of 1930 as metal articles or wares not specially provided for, rather than under paragraph 1527 (c) (2) of the Act as articles designed to be carried about the person, as found by the collector.

The pertinent parts of the paragraphs involved are as follows: Paragraph 1527 (c) (2) of the Tariff Act of…