Meadows Wye & Co. v. United States

Oliver, Presiding Judge:

The merchandise in this suit, imported from England and entered at the port of New York, consists of brass belt buckles. They were classified by the collector under paragraph .1527 (c) (2), Tariff Act of 1930, as buckles valued above 20 cents per dozen pieces, designed to be worn on apparel or carried on or about or attached to the person, composed wholly or in chief value of metal other than gold or platinum, and assessed with duty at a compound rate equivalent to 110 percent ad valorem.

Several claims are made in the protests, but the one relied on and to which the…